Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. However, the interpretive nature of language forms various problems connected to its components. Intangible assets (IAs) have long been an ever-difficult defined concept within the accounting language, leaving room for preparers and users of financial accounting to form individual interpretations of the concept and financial reality. Regulatory changes created to clarify these difficult defined concepts within the accounting language, such as IAs, change the accounting language, and may thus affect the interpretation of the concept as well as financial reality. It is therefore of interest to understand how these interpretations of IAs and financial reality are affected by a regulatory change. Research on this area has been left unexplored to our knowledge. Instead, previous research has been performed on the various components of the area, such as IAs and the accounting language in themselves, but does not appear to have been examined together. Additionally, previous research fails to connect the issue of interpretations with how the interpretations are affected through a regulatory change and ultimately influences our understanding of financial reality. Therefore, this thesis aims to fill this research gap and provide an understanding of how interpretations are made, along with an explanation of how interpretations are affected through accounting language change and how it affects our understanding of financial reality. This is done by examining the effects of a regulatory change on users and preparers’ interpretation of IA. The regulatory change consists of two IFRIC decisions concerning the accounting of SaaS arrangements. Purpose: The purpose of this thesis is to examine how changes in the accounting languagecaused by a regulatory change affects the interpretation of IAs for preparers and users offinancial accounting, which in turn can provide an understanding of how changes in theaccounting language affect the interpretation of financial reality. Method: A qualitative method was used to examine the topic of this thesis. The empirical data were gathered through semi-structured interviews and further analyzed through ethnographic content analysis (ECA). Data were collected from 9 respondents with either programmer, auditor, investor, investment adviser, business adviser, or preparer of financial accounting as an organizational role. Main results: Users and preparers make general interpretations in different manners, interpretations concerning financial reality. Preparers who work closely with accounting regulation base their interpretations on the regulatory pillar as the institutional logics of the corresponding profession guide their decisions and actions. While users that work further from the accounting regulation do not share the institutional logics of the preparers, insteadbase their interpretations on the cultural-cognitive pillar. These differences are connected tothe normative pillar as the institutional logics of their corresponding professions shape the interpretations of financial reality. Interpretations are thus made in accordance with the normative pillar and institutional logics of each profession with either the regulatory or the cultural-cognitive pillar as the main emphasis.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-07-11T12:31:09Z No. of bitstreams: 1 Angélica Miyuki Farias.pdf: 5255888 bytes, checksum: 4d975c24805e5008eca66dc7c48fefd1 (MD5) / Made available in DSpace on 2018-07-11T12:31:09Z (GMT). No. of bitstreams: 1 Angélica Miyuki Farias.pdf: 5255888 bytes, checksum: 4d975c24805e5008eca66dc7c48fefd1 (MD5) Previous issue date: 2018-05-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study aims to apprehend the language perspectives emanated by the official, institutional and professional spheres as well as those pointed out by professionals and students in the accounting area. The theoretical background is based on studies of language perspectives and curricular theories. This research is inserted in the framework of qualitative research since the core of this methodological approach is to study the world always from the perspective of social actors, situated historically, in interaction. The analysed school context is a Private Higher Education Institution, located in the city of São Paulo where the teacher-researcher works. The construction of this research includes the collection of professional, official and institutional documents, namely: professional accounting examination, the decrees referring to the course of Accounting Sciences and the current national examination to evaluate students’ performance - Enade, Political Pedagogical Project and syllabus of Business Writing disciplines of Accounting Sciences graduation. The research also relies on the production of data from a questionnaire applied for the eighth semester class and interviews with three students and four professionals in the accounting area. The data are analysed, considering their thematic content evidenced by the linguistic units that compose them. The results allowed to organize three groups of texts based in the perspectives of language and curricular theories. The first group revealed contours referring to the monological perspectives of language and traditional curricular theories. The second one showed a hybrid view regarding to the perspective of language and curricular vision. The third and last group of texts presented a dialogical perspective of language and curricular vision with a tendency towards critical theories / Este estudo objetiva apreender as perspectivas de linguagem emanadas pelas esferas oficial, institucional e profissional na área contábil. O recorte teórico está fundamentado nas perspectivas filosóficas de linguagem e nas teorias curriculares que sustentam tais visões de linguagem. Esta investigação está inserida no quadro da pesquisa qualitativa uma vez que o cerne dessa abordagem metodológica é estudar o mundo sempre a partir da perspectiva dos atores sociais, situados historicamente, em interação. O contexto escolar analisado é uma Instituição de Ensino Superior particular localizada na cidade de São Paulo onde a professora-pesquisadora trabalha. Para a construção metodológica deste estudo, contou-se com a pesquisa bibliográfica acerca do percurso do ensino de português no curso de Ciências Contábeis no País, assim como com a coleta de vários documentos oficiais e institucionais, a saber: decretos referentes ao curso de Ciências Contábeis, prova do Exame Nacional de Desempenho dos Estudantes, prova do Exame de Suficiência Contábil, Projeto Político-Pedagógico e ementas da disciplina de Redação Empresarial I e II do Curso de Ciências Contábeis da instituição focal. A pesquisa também foi organizada pela produção de dados realizada a partir de (a) um questionário aplicado em uma turma de oitavo semestre da instituição focal; (b) entrevista realizada com três alunos do segundo semestre da mesma instituição e (c) entrevista com quatro profissionais da área contábil. Todos os dados foram analisados sob a luz do conteúdo temático. Os resultados apontaram três grupos de textos, que se organizaram quanto à(s) perspectiva(s) de linguagem e de currículo. O primeiro grupo revelou contornos referentes às perspectivas monológicas de linguagem e visão tradicional de currículo. O segundo evidenciou uma visão híbrida a respeito das perspectivas de linguagem e de currículo. O terceiro e último grupo apresentou perspectiva dialógica de linguagem e visão de currículo com tendência às teorias críticas