FROM TEXT TO CONTEXT: MANAGEMENT ACCOUNTING USE IN MICRO AND SMALL COMPANIES UNDER THE THEORETICAL PERSPECTIVE OF BAKHTIN
DOI:
https://doi.org/10.11606/rco.v9i24.69215Keywords:
Management Accounting, Communication, Bakhtin, Micro and Small Companies.Abstract
This article aims to apply Bakhtin’s communication theory in management accounting, in order to reduce the possible reasons for their limited use in micro and small companies. To this end, we propose a theoretical model of analysis and an initial investigation, seeking their application in the suggested context. Two case studies were conducted, each one with one accountant and five of its clients micro companies. In both cases it was performed data triangulation with documental research to confirm information. Considering bakhtinian theoretical aspects, the results indicated that it is possible to reduce communication noise between accountant and entrepreneur through: the accountant availability in settling questions, clear and simple language, reducing the use of technical jargon, entrepreneurs improvement with management courses, accounting closer to the administrative reality, accounting valuation by the accountants and also by the micro companies managers, to realize their potential information, decoupling the image of accounting for tax purposes only.
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