Utilidade da informação contábil versus remuneração do profissional contábil: uma amostra com contadores da Paraíba

• Ano de defesa: 2019
• Autor(a) principal: Silva, Rayane de Lima
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Remuneração; Usuários Internos e Externos; Utilidade da Informação Contábil; Remuneration; Internai and Externai Users; Usefulness of Accounting Information; Remuneración; Usuarios Internos y Externos; Utilidad de la lnformación Contable; Remuneração profissional; Contabilidade - Remuneração; Variações salariais; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/15210

This study aims to investigate the relationship between the remuneration of the accounting professional and the types of users who provide this information. These were classified as internal or external users. The Theory of Usefulness of Information and Human Capital Theory provided theoretical support for the choice of variables used in the study. The database was obtained from questionnaires. We collected 130 questionnaires from the accounting information providers in the state of Paraíba, randomly chosen. The questionnaires revealed information about the professional activity and their economic and financial situation. It was used as methodology to obtain the relation of traditional regression analysis. Regarding the results obtained, it was noticed that the utility of the information provided by accounting professionals, and reflected in the counter's remuneration, are positively correlated with the type of information provider, in this case, the external user.