Compreensibilidade e disseminação da informação contábil: um enfoque na teoria semiótica

Página do item simplificado
dc.contributor.advisorAntunes, Maria Thereza Pompapt_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/6278852648499064por
dc.contributor.authorSilva, Carlos Eduardo Gomes dapt_BR
dc.creator.Latteshttp://lattes.cnpq.br/2175841712575083por
dc.date.accessioned2016-03-15T19:32:45Z
dc.date.accessioned2020-05-28T18:17:32Z
dc.date.available2013-12-04pt_BR
dc.date.available2020-05-28T18:17:32Z
dc.date.issued2012-02-15pt_BR
dc.description.abstractSeveral studies show that one of the major problems in understanding the accounting information relies on its terminology. Accordingly, this study aimed to understand how the communication process between journalists and companies Investors Relations areas is, in order to verify where the problems to understand accounting information are, considering that accounting information has a closed structure and its own taxonomy. The choice of journalists was due to the fact that they act as translators of accounting information received to the general public, while the Investors Relations area is seen as the spokesman for the company s shareholders, both considered, then, as a secondary source of accounting information. The survey covered as sample two hundred journalists and 155 companies that have shares listed on BM&F BOVESPA. Data were collected through a questionnaire containing open and closed questions, made available on the web and treated by techniques of content analysis and factor analysis. In general, the analysis of the results enabled to verify that journalists use the same sources of accounting information that the other external users, however there is not effective interaction with the Investor Relations areas. Additionally, it was found that accounting needs further simplification in its terminology, because it is seen that their translators cannot perfect fulfill this role.eng
dc.description.sponsorshipFundo Mackenzie de Pesquisapt_BR
dc.formatapplication/pdfpor
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26279
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectteoria semióticapor
dc.subjectteoria comunicaçãopor
dc.subjectinformação contábilpor
dc.subjectsemiotic theoryeng
dc.subjectcommunication theoryeng
dc.subjectaccounting informationeng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3198/Carlos%20Eduardo%20Gomes%20da%20Silva.pdf.jpg*
dc.titleCompreensibilidade e disseminação da informação contábil: um enfoque na teoria semióticapor
dc.typeDissertaçãopor
local.contributor.board1Rizolli, Marcospt_BR
local.contributor.board1Latteshttp://lattes.cnpq.br/4808339542698874por
local.contributor.board2Nakagawa, Masayukipt_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/4414229765870766por
local.contributor.board3Mendonça Neto, Octavio Ribeiro dept_BR
local.contributor.board4Peleias, Ivam Ricardopt_BR
local.contributor.board4Latteshttp://lattes.cnpq.br/1583907056732686por
local.publisher.countryBRpor
local.publisher.departmentCiências Contábeispor
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
Arquivos
Pacote Original
Agora exibindo 1 - 1 de 1
Imagem de Miniatura
Nome:
Carlos Eduardo Gomes da Silva.pdf
Tamanho:
2.3 MB
Formato:
Adobe Portable Document Format
Descrição:
Baixar
Coleções
Controladoria Empresarial - Dissertações - CCSA Higienópolis