Este artigo buscou, por meio de pes

Este artigo buscou, por meio de pesquisa bibliográfica e coleta de dados através de entrevistas semiestruturadas, identificar quais os meios que o profissional contábil, das sociedades cooperativas, utilizam para que a informação contábil chegue até seus usuários e para que se faça entendível no seu processo de transmissão. A pesquisa se classifica como qualitativa e descritiva, visou ainda, no contexto da contabilidade comunicativa, identificar como se dá este processo em cooperativas de diferentes segmentos, com o intuito de verificar se existem as mesmas dificuldades, e/ou facilidades no processo de comunicação contábil, em ramos distintos. Foram entrevistados profissionais de quatro cooperativas da cidade de Cruz Alta, nos ramos de crédito, educação, produção e saúde, escolhidas pelo critério de acessibilidade. A principal constatação foi as que o processo de transmissão das informações contábeis apresenta dificuldades consideráveis no que tange ao seu entendimento, pois conforme os entrevistados, os usuários possuem limitações para sua compreensão, principalmente em relação às demonstrações obrigatórias. Ainda assim é notável a presença de aspectos, seja da contabilidade comunicativa ou da teoria da comunicação, em três das quatro cooperativas alvo deste estudo, onde são empregados recursos que fazem o papel de facilitador e a linguagem é voltada ao usuário desta informação, com o intuito de torná-la mais clara.
Palavras- chaves: Contabilidade Comunicativa, Teoria da Comunicação, Cooperativas, Associados, Informação.

Resultados (Inglês) 1:

This article sought, by means of bibliographical research and data collection through semi-structured interviews, identify which means that the Accounting Professional, cooperative societies, so that the accounting information gets to your users and to make understandable in the transmission process. The research is qualitative and descriptive, as endorsed in the context of communicative accounting, identify how this process in different cooperatives, in order to verify if there are the same difficulties, and/or facilities in the process of accounting communication in different branches. Professionals were interviewed four cooperatives of the city of Cruz Alta, in the fields of credit, education, health and production, chosen by the criterion of accessibility. The main finding was that the process of transmission of accounting information presents considerable difficulties with regard to its understanding, because according to the respondents, users have limitations to their understanding, especially in relation to compulsory statements. Yet it is remarkable the presence of aspects, be communicative or accounting communication theory, in three of the four cooperatives aim of this study, where resources are employed to make the role of facilitator and the language is focused on the user of this information in order to make it clearer.Keywords: Communicative Accounting, communication theory, cooperatives, members, information.

Resultados (Inglês) 3:

This article sought, by means of literature search and data collection through interviews semiestruturadas, identify which means that the professional accounting, the cooperative societies use to the accounting information come to their users, and to make that understandable in its transmission process. The research is classified as qualitative and descriptive, also aimed to,In the context of communicative contabilidade, to identify how this process in the cooperatives of different segments, in order to check if there are the same problems and / or facilities in the process of communication of accounting, in the branches separate. Professional cooperatives were interviewed four of the city of Cruz Alta, credit insurance, education, health and production.Chosen by the criterion of accessibility. The main finding was that the transmission process of the accounting information presents considerable difficulties in regards to their understanding, according to the respondents, users have limitations for their understanding, especially in relation to the compulsory statements. It is still a notable presence of aspects.Accounting is the communicative or communication theory, in three of the four cooperative target of this study, where they are employed the resources that make the facilitator and the language is oriented to the user of this information, in order to make it more clear. Key words: accounting theory of communication, communicative, cooperative, associated information.