Arbitrator’s expectations and motives regarding the expert accountant’s performance in arbitration in the light of role theory^*

ABSTRACT

The paper sought to grasp the arbitrator’s expectations regarding the expert accountant’s performance in the arbitration arena in the light of role theory and the reasons for meeting these expectations or not. The study of arbitrator’s expectations has been poorly explored in the field of forensic accounting. This article helps to fill this gap by presenting expectations and motives that affect the arbitrator’s perception of the expert accountant’s service. The study is relevant because it grasps expectations from the arbitrator’s viewpoint (role transferrer) regarding the expert accountant’s performance (function recipient). Expectations are characterized by abilities and skills that may not be met during role performance due to conflicting or ambiguous reasons, simultaneous occurrence of two or more roles, or lack of clarity about the latter. The research aims to provide means for expert accountants entering arbitration and seek improvement for those already working in this scenario, reducing the gap between the arbitrator’s expectations and expert evidence production. The descriptive research has been designed as a field study and a qualitative approach to data. The research participants were 15 Brazilian arbitrators. Data collection took place through interviews and they were submitted to the content analysis method and the categorical analysis technique. The results indicate that the arbitrator’s expectations are oratory, objectivity, clarity, and sticking to the technical issue, while the reasons are inter-transferrer, inter-role conflict, overload, expert’s partiality, and lack of clarity when the arbitrator transfers the role. The practical contribution lies in providing means for expert accountants entering arbitration and seeking improvement for those already working in this scenario, reducing the gap between the arbitrator’s expectations and expert evidence production.

Keywords:
accounting expertise; arbitration; expert accountant; arbitrator; role theory