Contabilidade, teoria da comunicação e semiótica: um estudo com os docentes em teoria da contabilidade das IES Públicas em Ciências Contábeis na Paraíba.

Abstract

The accounting as language through disclosure of its financial statements, aims to establish a communication between the accounting professional and client, where useful information will be provided supplied for the socket of decision. However it is noticed that not always those information are accessible to their users, for they be a lot of times little understood by them. It is in this context that studies have been impelled and two new theoretical features have contributed to make the financial statements more understandable it is the Communication Theory and Semiotics. The research aims to investigate the relationship between the accounting science, communication theory and semiotics in the perception of teachers who teach accounting theory in the Public IES of Paraíba, to investigate if the teacher makes connection between the accounting science, communication theory and semiotics, to verify the importance attributed to the discipline of accounting theory. to show the applicability of these three disciplines and investigate if there is any relationship between them under the teachers' perception in theory of the accounting in the Public IES of Paraíba. This is a research of the quantitative, documental and bibliographical character and use of a questionnaire to obtain the teachers´ perceptions. Six teachers of three Public IES of Paraiba participated in the research, to know, UEPB, UFCG and UFPB. Before the obtained information, it was observed that there is a relation between accounting, semiotics and communication theory because accounting has its own language, and communicates through that language through its financial statements, concepts of communication theory and semiotics, respectively and that although there is such a link the teachers still have little or no knowledge about semiotics and communication theory.