A FARRA DO BOI E O REPORTE CONTÁBIL: COUNTER-ACCOUNTING DE ESCÂNDALOS AMBIENTAIS E SANITÁRIOS NA AMAZÔNIA BRASILEIRA

The research investigated the use of counter-accounting as a means of resistance in socio-environmental issues during the Carne Fraca and Carne Fria Operations in the Brazilian meat industry. Employing a qualitative approach and thematic analysis with support from textual analysis software, data were collected from NGOs, JBS financial statements, and audit reports (2017-2019). Grounded in critical pragmatic emancipatory accounting, NGO counter-narratives revealed challenging strategies against the State and corporations, monitoring agreements, engaging in technical work, and proposing solutions to institutional gaps. Descendant hierarchical analysis highlighted how discourses influence social arenas and language either sustains power or creates resistance. Keywords: Carne Fraca Operation; Carne Fria Operation; Amazon Deforestation; Counter-Accounting.