AGENCY THEORY IN THE ACCOUNTING THE ACCOUNTING AND THE PROCESS OF COMMUNICATION

• Autor(a) principal: Brisola, Josué
• Data de Publicação: 2009
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11273
• topic: Communication and accounting. Agency theory. Information.; Contabilidade. Comunicação. Teoria do agenciamento. Informação.

The present work is the result of a theoretical reflection on the agent theory from the point of view of the accounting, considering that the accounting work which involves “to produce” and “to communicate” information, is narrowly related to the process of inherent agency to human relations inside the organizations or even out of them. The theory of agency is designed and its contribution to the information and communication generation process analyzed, aiming at supporting the power to decision making process in the organizations. Two important roles that the accounting exerts in the context of the agency are distinguished at two distinct moments that are before and after decision making. At the end, other questions are presented, not less important, that impact relationships, such as conflicts, costs and ethical questions involved in the relationships.