Análise do processo da comunicação contábil: uma contribuição para a solução de problemas semânticos, utilizando conceitos da teoria da comunicação

• Autor(a) principal: Dias Filho, José Maria
• Data de Publicação: 2001
• Outros Autores: Nakagawa, Masayuki
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34055
• topic: evidenciação; teoria da comunicação; qualidades da informação; processo decisório; disclosure; communication theory; information qualities; decision-making process

Considering the understandability of accounting information as one of the necessary attributes for Accounting to be able to assist in the decision-making process, this paper discusses to which degree the users of such information manage to understand the terminology used in accounting disclosure. Literature reveals that, although the preoccupation with the understandability aspect in accounting is not new, it is increasing to the extent that the variety of users of accounting information is amplified, whether this is urged by the phenomenon of market globalization, or by the progress of information technology. Besides, it is observed that the most traditional users, such as suppliers, clients and investors, are becoming more demanding in relation to the quantity and quality of the information they are offered. On the basis of current literature and some research results, the hypothesis is brought up that many terms used in financial statements are not understood by the persons they are destined for, or are interpreted in a different way than what was pretended. It is alleged that one of the probable causes of this lack of correspondence between intended and attained meanings lies not only in the use of eminently technical terms, but also in the habit of accountants to attribute technical meanings to words used with a different meaning in common language. As an example, we quote that the user can not only ignore the accounting meaning of a term like goodwill, but can also attribute an unwanted meaning to the term depreciation. If this can occur with those users that are more familiar with accounting terminology, such as, for example, investors, creditors and other similar users, what can be said then about the less traditional users, such as environmental protection entities, non-governmental organizations in defense of human rights, or even the common citizen who, by himself, turns to financial statements to know about the relation between companies and the environment they work in. In view of what was mentioned above, and considering that Accounting is characterized as a communication process, the use of concepts from Communication Theory is proposed, in order to develop and improve methodologies that allow for the adjustment of the terminology used in accounting disclosure to the characteristics and necessities of its users. If the Theory referred to has been used very successfully in various areas of human knowledge, such as economy, psychology and biophysics, it is probable that Accounting will also be able to take advantage of its conceptual framework in order to reach a higher level of efficacy in the accounting information communication process.