UMA CONTRIBUIÇÃO AO ESTUDO DO FENÔMENO DA AMBIGUIDADE LEXICAL NA ATIVIDADE CONTÁBIL

Abstract

The accounting reports are intended to inform its users (managers, investors and supervisory bodies), how are the company's finances. Often, however, the accountant, by overzealous, is so preoccupied with complying with the law that he does not realize that his clients are not so expert in accounting matters and that he uses too much technical terms that are not common knowledge, besides of sometimes they have more than one meaning. Given this context, this article has proposed to discuss some aspects of lexical ambiguity in texts of the professional area of ​​accounting, thus proposing an unusual discussion in the accounting and business environment. Without wishing to exhaust the subject, we seek to analyze the word EXPENSE constantly found in the accounting reports and in the legislation that regulates the accounting profession with regard to the context of ambiguity. The study was developed under the methodology of documentary research combined with content analysis. In the end, what we want is awaken to a little discussed and / or researched aspect, which is the quality of accounting information and the difficulty of understanding accounting reports.