Teoria da comunicação da evidenciação contábil e características qualitativas da informação contábil: um estudo da percepção dos concludentes do curso de ciências contábeis da UFCG campus Sousa.

Abstract

The objective of the accounting is to supply to the users information capable to base and to turn more reliable the socket of decision. For so much, it is made necessary that such information are endowed with characteristics that grant him/her quality. The present work aimed at to analyze for the conclusive students of the course of accounting sciences of the UFCG campus Sousa, the form of presentation of the accounting information and the presence of the qualitative characteristics in these, they generated impact influence in the socket of decision, it was still looked for to evaluate, in the respondents' perception and the degree of importance attributed to each characteristic. The research was applied 40 close to conclusive, sample that non probabilistic and for accessibility, through a questionnaire where the subjects were willing of two forms: firstly with the absence of the characteristics inducing the respondent to make a decision, and later with the presence of the characteristics, in way, to evaluate this way there would be some change in the socket of decision; there was also a scale, through the one which, it was possible to attribute the degree of importance to each characteristic. Through the analysis of the data, it was possible to end that the presentation form and the presence of the qualitative characteristics of the information accounting impact in the socket of decision, and that the conclusive ones presented a level of satisfactory knowledge the about of the qualitative characteristics and in the general they judge these as important or very important.