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An Interdisciplinary View of Accountancy of Brazil

Authors :
Clea Beatriz Macagnan
Masayuki Nakagawa
Source :
SSRN Electronic Journal.
Publication Year :
2016
Publisher :
Elsevier BV, 2016.

Abstract

There is an expectation that in the near future there will be an effective change in the Brazilian accounting professional behavior. The accounting language is of legal, economic and social nature and is expected to contribute for better decisions in terms of economic value creation and financial management in an organization. The theory of communication is important for accountants in Brazil. If the accounting is to be considered as a business language the accountants must to have knowledge on the theory of semiotics and communication.

Details

ISSN :
15565068
Database :
OpenAIRE
Journal :
SSRN Electronic Journal
Accession number :
edsair.doi...........d0a9a4e765c89da2d5c36c4a6602f1c2