A representação das palavras contabilidade, custos e investimento para os universitários e profissionais da área econômica/financeira

• Autor(a) principal: Panhoca, Luiz
• Data de Publicação: 2004
• Outros Autores: Accioly Jr, Horácio, Nakagawa, Masayuki, Silva, Olga Maria Panhoca da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34133
• topic: Contabilidade; Representação Social; Semiótica; Linguagem; Accounting; Social Representation; Semiotics; Language

Professionals from accounting and the related areas are supposed to understand accounting terminology to carry out their professional activities. This study aimed to understand economy accounting and business students' views and representations concerning the words accounting, costs and investment. The theoretical-methodological perspective of this research is the Theory of Social Representations, which can be understood as the common sense statements that are collectively elaborated in social interactions, characterized by person to person and person to group, in order to describe reality. Five hundred sixty-six testimonies were gathered in different Brazilian regions. A polarization could be observed in two different groups: accounting students on the one hand and business and marketing students on the other. Distinct social representations were also observed between first and second-year students on the one hand and third and fourth-year students on the other. A lack of consensus was observed for the analyzed terms. Therefore, the analysis tends to demonstrate that the first group relates the terms with management, while the second group relates them to the operational aspect. The third group establishes a relation with the accounting method, and the fourth with accounting phenomenology. These four aspect are contained in accounting epistemology; but their values are different for distinct groups.