Este artigo buscou, por meio de pes

Este artigo buscou, por meio de pesquisa bibliografia e entrevistas semi-estruturadas, identificar quais os meios que os profissionais contábeis das sociedades cooperativas utilizam para atingir seus usuários e se fazerem entendíveis no processo de transmissão de informações. Visou ainda questioná-los, no contexto da contabilidade comunicativa, para identificar como se dá este processo em cooperativas de diferentes segmentos com o intuito identificar se existem as mesmas dificuldades e ou facilidades no processo de comunicação contábil em ramos distintos. Foram entrevistados profissionais de quatro coopertivas da cidade de Cruz Alta, nos ramos de credito, educação, produção e saúde, escolhidas por critério de acessibilidade. As principais constatações foram as que o processo de transmissão das informações contábeis apresenta dificuldades consideráveis no que tange ao entendimento das informações produzidas, pois conforme os entrevistados, os usuários possuem restrições quanto ao entendimento especializado das 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.

Resultados (Inglês) 2:

This paper aims, through research literature and semi-structured interviews, identify which means that the accounting professional cooperative societies use to achieve your users and make understandable the information transmission process. It also aimed to question them in the context of communicative accounting to identify how is this process in cooperatives from different segments in order to identify if there are the same difficulties and or facilities in accounting communication process in different branches. Professionals were interviewed four of Cruz Alta city coopertivas, the credit branches, education, production and health, chosen the criterion of accessibility. The main findings were that the process of transfer of financial information presents considerable difficulties regarding the understanding of information created, because as respondents, users have restrictions regarding specialized understanding of the mandatory statements. Yet it is remarkable the presence of aspects, be communicative accounting or communication theory in three of the four target cooperatives of this study, which are used features that make the role of facilitator and the language is aimed at the user of this information in order to make it
clearer.-words keys: communicative Accounting, Communication Theory, Cooperatives Associates.

Resultados (Inglês) 3:

This article sought, by means of literature research and semi-structured interviews, to identify which means that the accounting professional cooperatives companies use to achieve its users and make understandable in the process of information transmission. Also aimed to question them, in the context of accounting communicative.To identify how this process in the cooperatives of different segments in order to identify if there are the same problems in the process of communication facilities, or accounting in different branches. They were interviewed professionals from four coopertivas town of Cruz Alta, in the branches of credit, education, health and production, chosen by the criterion of accessibility.The main findings were that the transmission process of the accounting information presents considerable difficulties in regard to the understanding of information produced, according to the respondents, users have restrictions as to the understanding specialized of 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 communicative, communication theory, cooperatives, members.