A mediação da informação contábil sob a ótica da ciência da informação / A mediação da informação contábil sob a ótica da ciência da informação

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The public corporations, by means of their investor relations departments, offer information services devoted to the construction of meaning for financial disclosure users. These services were, in this research, studied as institutional intermediation. The study on information transference present in the accounting reports and their intermediation allowed for the interdisciplinary combination of the Accounting Theory, especially its communicative function, and the Information Sciences. The established goals were: a) to relate the information services generated by the public corporations to the information transference paradigms in specific domains, according to the Communication and Information Theories; b) to introduce and to analyze the institutional intermediation practices by the studied companies; and c) to introduce alternatives that could improve the financial disclosure process. The chosen field research was a study of multiple cases, applied in five companies with renowned investor relations departments and used a triangular analysis methodology involving the company, its corporate environment and its macro social and economic environments. The analysis units were established based on the main research areas according to the Information Sciences. As a rule, it was observed that the accounting reports constitute a set of information oriented to the external public with the command of the special languages. The intermediation is strongly based on the interactivity with the users without any information storage barriers. The information services growth is related to the relevance attributes, as defined by the Information Sciences, and on trust. Among other results, the research also showed the set of qualitative information characteristics, coined by the Accounting Theory, to be inserted in the forthcoming Information Sciences researches and applications.

ASSUNTO(S)

ciência da informação ciência da informação teoria da contabilidade teoria da contabilidade

ACESSO AO ARTIGO

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