{"id":4373,"date":"2025-05-23T18:35:38","date_gmt":"2025-05-23T21:35:38","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4373"},"modified":"2025-06-03T16:13:27","modified_gmt":"2025-06-03T19:13:27","slug":"dez-anos-em-construcao-a-ciencia-contabil-a-servico-da-cidadania","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/dez-anos-em-construcao-a-ciencia-contabil-a-servico-da-cidadania\/","title":{"rendered":"Dez Anos em Constru\u00e7\u00e3o: A Ci\u00eancia Cont\u00e1bil a Servi\u00e7o da Cidadania"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4373\" class=\"elementor elementor-4373\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4327\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/05\/Cabecalho-em-Portugues-Ed-51-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"355\" data-end=\"847\">H\u00e1 quem duvide da maturidade da democracia contempor\u00e2nea brasileira. Apesar de j\u00e1 termos uma Constitui\u00e7\u00e3o Federal promulgada em 1988, a redemocratiza\u00e7\u00e3o do pa\u00eds \u2013 dessa \u00faltima vez \u2013 come\u00e7ou a se construir ainda na d\u00e9cada de 1980, especialmente com o fim do regime militar em 1985 e a retomada do voto direto para presidente em 1989. Ou seja, j\u00e1 s\u00e3o quase 40 anos de constru\u00e7\u00e3o institucional de um modelo democr\u00e1tico que, embora jovem, vem demonstrando sinais consistentes de amadurecimento.<\/p><p data-start=\"849\" data-end=\"1388\">Contudo, mesmo as democracias mais consolidadas do mundo livre, exigem manuten\u00e7\u00e3o constante. A liberdade pol\u00edtica, os direitos sociais e os mecanismos de representa\u00e7\u00e3o popular podem ser amea\u00e7ados por a\u00e7\u00f5es ou omiss\u00f5es que favore\u00e7am interesses particulares em detrimento do bem comum. Como alerta, o fil\u00f3sofo franc\u00eas Alexis de Tocqueville, \u201co pre\u00e7o da liberdade \u00e9 a eterna vigil\u00e2ncia\u201d. A democracia, para prosperar, precisa ser protegida por institui\u00e7\u00f5es fortes e por uma sociedade ativa, informada e engajada na defesa de sua legitimidade.<\/p><p data-start=\"1390\" data-end=\"1971\">No cora\u00e7\u00e3o desse sistema, est\u00e3o os partidos pol\u00edticos \u2013 organismos essenciais \u00e0 pluralidade de ideias, \u00e0 forma\u00e7\u00e3o de lideran\u00e7as e \u00e0 concretiza\u00e7\u00e3o do sufr\u00e1gio. Sua import\u00e2ncia est\u00e1 consagrada na Constitui\u00e7\u00e3o Federal de 1988, em dispositivos como o artigo 10, par\u00e1grafo \u00fanico, que consagra a soberania popular como fundamento do Estado democr\u00e1tico de direito, exercida \u201cpor meio de representantes eleitos ou diretamente\u201d, e, mais especificamente, nos artigos 14 a 17, que tratam dos direitos pol\u00edticos, do alistamento eleitoral e das fun\u00e7\u00f5es constitucionais dos partidos pol\u00edticos.<\/p><p data-start=\"1973\" data-end=\"2250\">O artigo 17 \u00e9 categ\u00f3rico ao afirmar que os partidos pol\u00edticos t\u00eam como finalidade \u201cassegurar, no interesse do regime democr\u00e1tico, a autenticidade do sistema representativo e a defesa dos direitos fundamentais\u201d. Ou seja, sua exist\u00eancia n\u00e3o apenas viabiliza a din\u00e2mica eleitoral (&#8230;)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7024e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7024e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e88d423\" data-id=\"e88d423\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9ffd0b ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"b9ffd0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-b9ffd0b\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-b9ffd0b&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/4-Dez-Anos-em-Construcao-A-Ciencia-Contabil-a-Servico-da-Cidadania.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-b9ffd0b\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>H\u00e1 quem duvide da maturidade da democracia contempor\u00e2nea brasileira. Apesar de j\u00e1 termos uma Constitui\u00e7\u00e3o Federal promulgada em 1988, a redemocratiza\u00e7\u00e3o do pa\u00eds \u2013 dessa \u00faltima vez \u2013 come\u00e7ou a se construir ainda na d\u00e9cada de 1980, especialmente com o fim do regime militar em 1985 e a retomada do voto direto para presidente em [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4363,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[237],"tags":[60],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[236],"class_list":["post-4373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-51","tag-espaco-do-academico","academias-nacional","edicoes-revista-edicao-51"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4373"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4373\/revisions"}],"predecessor-version":[{"id":4377,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4373\/revisions\/4377"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4363"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4373"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4373"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4373"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4373"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}