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Caderno de Estudos

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Abstract

DIAS FILHO, José Maria. A linguagem utilizada na evidenciação contábil: uma análise de sua compreensibilidade à luz da teoria da comunicação. Cad. estud. [online]. 2000, n.24, pp. 38-49. ISSN 1413-9251.  http://dx.doi.org/10.1590/S1413-92512000000200003.

This article aims at dicussing to what extent the language used by Accounting is understood by the users of accounting information. The hypothesis raised is that financial statements employ terminology that is complex and not very accessible to the majority of the users, in which case they would not be taken appropriately or would be treated as having little relevance in the decision making process. The theory related to the theme emphasizes that the comprehensibility of information generated by Accounting is one of the requisites needed for it to accomplish its mission. Thus, the use of understandable language that allows the user to assimilate the content is recommended. The conclusion, from the analysis performed, is that the average user of accounting information cannot understand well the meaning of many of the words used by Accounting. In view of that, periodic research is proposed in order to identify the prevailing difficulties, so that the language of Accounting may adjust to its capabilities of comprehension. Moreover, taking into consideration the contribution that the Theory of Communication developed by Calude E. Shannon has brought to the improvement of many branches of human knowledge, we suggest that it be used as a supporting tool to the evaluation and improvement of accounting communication.

Keywords : Accounting information; Accounting language; Understandability; Communication Theory.

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