Os mundos contábeis de Laughlin. Uma revisão das questões que afetam a sua comunicação.
Palavras-chave:
Richard Laughlin, accounting research, investigação contábil, emissores contábeis, profissionaisResumo
Richard Laughlin, renomado investigador contábil, realiza uma reflexão sobre se a profissão contábil tem resultado em uma separação de seus participantes: os praticantes, emissores, reguladores contábeis e os investigadores acadêmicos. Ele propõe que à diferença de outras profissões, em contabilidade estes atores que ele chamou de “mundos”, parece que não se comunicam. A investigação documental, em uma perspectiva crítica, tem a objetivo explorar os aspectos que afetam a comunicação entre os “mundos” contábeis. Um dos aspectos que mais afeta a comunicação radica na linguagem utilizada, tanto nas investigações acadêmicas quanto nas regulações e nos mecanismos de divulgação. Para minimizar estes aspectos é importante incidir na formação dos contadores públicos, reforçando uma atitude crítica e construtiva em qualquer âmbito de ação dos profissionais.Referências
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