Thirty-eight years in one day: Samarco, is it possible to regain its legitimacy?

Authors

DOI:

https://doi.org/10.13058/raep.2019.v20n3.1339

Keywords:

Samarco, Theory of Legitimacy, Environmental and Social Damage

Abstract

This Teaching Case aims to help the understanding of undergraduate and postgraduate students in Administration, Accounting and other business areas on the survival of organizations in a dynamic environment. The proposal was designed from the scenario of the breaching of Samarco's dams, aiming to report the company's legitimacy before, during and after the event, relating it with the Theory of Legitimacy. Other theories can be used together in scenario analysis. The Teaching Case was built from news published in the media, scientific articles, annual reports and sustainability of the company, as well as on Samarco's website, from April to October 2018. The results of the application are expected. Case Studies allow students to understand the importance of legitimacy for maintaining the activities of organizations; the understanding of the different types of legitimacy techniques; and the appropriate time to apply each one. Furthermore, the study enables students to insert themselves in a context in which theoretical knowledge can be used to understand practical events; and, therefore, develop a critical analysis from the assumptions of the Theory of Legitimacy.

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Author Biographies

Maria Audenôra Rufino, Universidade Federal da Paraíba, Itabaiana/SE

Doutoranda em Ciências Contábeis pela UFPB.

Áreas de interesse em pesquisa: Contabilidade Financeira, Regulação Econômica e Responsabilidade Social Corporativa.

Polyandra Zampiere Pessoa da Silva, Universidade Federal da Paraíba, Juazeiro do Norte/CE

Doutoranda em Ciências Contábeis pela UFPB.

Áreas de interesse em pesquisa: Finanças Corporativas; Contabilidade Externa e Métodos Quantitativos.

Wenner Glaucio Lopes Lucena, Universidade Federal da Paraíba, João Pessoa/PB

Doutor em Ciências Contábeis pela UFPB.

Áreas de interesse em pesquisa: Contabilidade Comportamental.

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Published

2019-09-01

How to Cite

Rufino, M. A., Silva, P. Z. P. da, & Lucena, W. G. L. (2019). Thirty-eight years in one day: Samarco, is it possible to regain its legitimacy?. Administração: Ensino E Pesquisa, 20(3), 837–871. https://doi.org/10.13058/raep.2019.v20n3.1339

Issue

Vol. 20 No. 3 (2019): Special Issue: Achieving Sustainable Development (September-December)

Section

Teaching Cases

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