{"id":2909,"date":"2022-11-30T20:18:18","date_gmt":"2022-11-30T23:18:18","guid":{"rendered":"http:\/\/abracicon.org\/abracicon_saber\/?p=2909"},"modified":"2023-06-01T12:12:53","modified_gmt":"2023-06-01T15:12:53","slug":"accounting-information-content-decision-making-input","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/accounting-information-content-decision-making-input\/","title":{"rendered":"Accounting information content: Decision making input"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2909\" class=\"elementor elementor-2909\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-13e9003 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"13e9003\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-585d1cd\" data-id=\"585d1cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-027ef29 elementor-widget elementor-widget-image\" data-id=\"027ef29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2022\/11\/Cabecalho-Revista-Abracicon-Saber-41_ingles-1024x239.png\" class=\"attachment-large size-large wp-image-3279\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2022\/11\/Cabecalho-Revista-Abracicon-Saber-41_ingles-1024x239.png 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2022\/11\/Cabecalho-Revista-Abracicon-Saber-41_ingles-300x70.png 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2022\/11\/Cabecalho-Revista-Abracicon-Saber-41_ingles-768x179.png 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2022\/11\/Cabecalho-Revista-Abracicon-Saber-41_ingles.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7865b1c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7865b1c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-57788c2\" data-id=\"57788c2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41700e0 elementor-widget elementor-widget-image\" data-id=\"41700e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2022\/11\/Jose-Antonio-de-Franca.jpg\" title=\"Jos\u00e9 Antonio de Fran\u00e7a\" alt=\"Jos\u00e9 Antonio de Fran\u00e7a\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1dceed1\" data-id=\"1dceed1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-593a6c0 elementor-widget elementor-widget-text-editor\" data-id=\"593a6c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 20px;\"><strong>Jos\u00e9 Antonio de Fran\u00e7a<\/strong><\/span><\/p><p>Doctor in Accounting and Economics<br \/>Professor of DCCA\/FACE\/UnB<br \/><a href=\"mailto:franca@itecon.com.br\">franca@itecon.com.br<\/a>\u00a0 ||\u00a0 <a href=\"https:\/\/orcid.org\/0000-0002-8233-3620\" target=\"_blank\" rel=\"noopener\">https:\/\/orcid.org\/0000-0002-8233-3620<\/a>\u00a0 || \u00a0<a href=\"http:\/\/lattes.cnpq.br\/7124125130377391\" target=\"_blank\" rel=\"noopener\">http:\/\/lattes.cnpq.br\/7124125130377391<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f727cc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f727cc3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17f834a\" data-id=\"17f834a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fad6fc3 elementor-widget elementor-widget-heading\" data-id=\"fad6fc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Abstract<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b44c92b elementor-widget elementor-widget-text-editor\" data-id=\"b44c92b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This article briefly discusses an ongoing research essay that investigates the need to develop a consistent informational content that allows for a fluid reading and understanding, by the final user, of the information contained in the standardized financial statements prepared by accounting. The research contributes to the use of adequate communication and the reduction of asymmetries so that the accounting information content is an input for decision making.<\/p><p>\u00a0<\/p><p><em><strong>Keywords<\/strong>: Informational content. Measurement and recognition criteria. Decision making input.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1817598 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1817598\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8999b9f\" data-id=\"8999b9f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-285e057 ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"285e057\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-285e057\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-285e057&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/Accounting-information-content-Decision-1.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-285e057\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Download Jos\u00e9 Antonio de Fran\u00e7a Doctor in Accounting and EconomicsProfessor of DCCA\/FACE\/UnBfranca@itecon.com.br\u00a0 ||\u00a0 https:\/\/orcid.org\/0000-0002-8233-3620\u00a0 || \u00a0http:\/\/lattes.cnpq.br\/7124125130377391 Abstract This article briefly discusses an ongoing research essay that investigates the need to develop a consistent informational content that allows for a fluid reading and understanding, by the final user, of the information contained in the standardized financial [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2911,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[136],"tags":[57],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[122],"taxonomy\/edicoes-revista":[170],"class_list":["post-2909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-41","tag-socializando-o-conhecimento","academias-nacional","autores-jose-antonio-de-franca","edicoes-revista-edicao-41"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/2909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=2909"}],"version-history":[{"count":49,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/2909\/revisions"}],"predecessor-version":[{"id":3292,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/2909\/revisions\/3292"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/2911"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=2909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=2909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=2909"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=2909"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=2909"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=2909"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=2909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}