Percepção dos árbitros sobre os atores periciais contábeis em arbitragem à luz da Teoria dos Papéis

Abstract

Daily living in organizations with internal and external conflicts can lead to personal and organizational dysfunctions, behavior change, stress, anxiety and lack of job satisfaction. In an arbitral proceeding, the accounting expert, as an expert actor, may perform four distinct functions: and party's expert, technical assistant expert, expert opinion and expert witness. The various roles that can be developed by the expert throughout the procedures can generate conflict and ambiguity in this function, which may affect the referee's satisfaction with the work presented. In this context, the aim if this research was to identify how the arbitrator perceives the role of accounting expert actors in arbitration proceedings in light of the Role Theory, which has as its backdrop the arbitration procedure as an organization. To achieve this goal, fifteen semi-structured interviews were conducted with arbitrators from São Paulo city, mostly, Rio de Janeiro and Belo Horizonte. The statements were analyzed using the content analysis technique. The results demonstrate that the arbitrators main expectations focus on objective, clear and concise work, competent oral presentations and strict attention to technical issues. The main factors that negatively affect arbitrators' expectations are: lack of clarity, of impartiality, of firmer oral communication, not stick to the technical issue (acting as a "lawyer" on the part of the referee), omissions of the arbitrators themselves or the arbitral tribunal as to the clarity when conducting the production of expert evidence. Although the results pointed out, the arbitrators state that the expert works are satisfactory. However, there is not a complete satisfaction, for there is a need for producing the accounting expert evidence in arbitration proceedings, which does not always meet the purpose of assisting the arbitral tribunal.