Demonstrações contábeis como instrumento de comunicação entre Estado e entidades do terceiro setor: um estudo no município de Taboão da Serra

Abstract

The purpose of this work is to identify the occurrence of noises that affect the communication process, with accounting statements working as businesses language within the process of account rendering between the social work entities and the City Hall of the City of Taboão da Serra - City Council of Social Work (CMAS) and City Hall of Taboão da Serra (PMTS). In order to do that, it is based on studies that suggest the existence of a relationship between the accounting process, as business language, and the communication theory, with emphasis on the noises that may interfere in any communication process. The investigation tries to identify the occurrence of noises according to the perception of the users of accounting statements, issues - social work entities and receivers - CMAS and PMTS. The reason for carrying out this research comes from the study carried out by the Commission of Guidance Analysis and Inspection COAF/CMAS, where it was detected that the majority of the registered entities had their registrations cancelled or suspended because of problems with the account rendering and research carried out at CMAS, where it was observed the difficulty of the CMAS in establishing and maintaining partnerships with the social work entities in the city. The communication theory reveals that, some times, the level of knowledge of the issuer and the receiver, the social and cultural context where both of them are inserted, the channel used, the content of the message are responsible for problems that occur in the communication process. Therefore, this theory establishes parameters to determine if the communicative act takes place efficiently and effectively. As the main purpose of accounting is the supply of useful information for taking decisions, if accounting statements are not understood, it means that noises took place during the process and that the communicative act did not fully take place. In order to avoid or diminish the harmful effects of the noise it is essential to know where and how they take place.