THE ACCOUNTING COMMUNICATION PROCESS AT THE PUBLIC SECTOR: ACCOUNTANT’S PERCEPTION OVER FEDERAL UNIVERSITIES

• Autor(a) principal: Messias, Diego
• Data de Publicação: 2018
• Outros Autores: Walter, Silvana Anita
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/10869
• topic: Accounting. Communication Theory. Semiotics. Discourse Analysis; Contabilidad. Teoría de la Comunicación. Semiótica. Análisis del Discurso.; Contabilidade. Teoria da Comunicação. Semiótica. Análise do Discurso.

This study aimed to verify how the accountants responsible for preparing the accounting reports perceive the process of construction of accounting information in four federal universities. The analysis is based on Communication and Semiotics theories. In-depth interviews were realized with the accountants of four federal universities and the french discourse analysis was utilized. Among the results, it was identified that formal processes are often perceived as an obligation; That the conference processes point to deviations from the activities of accountants; And that there are few demands for accounting information. Regarding the interpretation of the information, the accountants emphasized the need to understand previously the purposes of the users; That the accounting language must be adequate to the profile of the plaintiff; And that seek to review the reports regarding the maintenance of the logic of the provided information. It is concluded that participants perceive that construction process of the accounting information presents many gaps and inconsistencies that go against the care they take in relation to the interpretation of the accounting information.