Social Representations of Accounting in Facebook Communities

• Autor(a) principal: Canan, Ivan
• Data de Publicação: 2017
• Outros Autores: Souza, Isabela Augusta Andrade, Oliveira, Kelly Cristina Pereira de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/1187
• topic: Academic publications; Accounting; Social representations; social media; Facebook; Divulgação Científica; Contabilidade; Representações sociais; Mídias sociais; Facebook

This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. The analysis of the data indicates that the people that congregate around accounting in Facebook communities tend to deal primarily with tributary and bureaucratic issues, suggesting that in these communities accounting is the expression of a praxis whose function is to attend totax issues. Deductions converge to other studies on social representations of accounting in Brazil, reinforcing the idea that accounting is viewed differently by academia, professionals and stakeholders.