O PAPEL DA CONTABILIDADE NA EVOLUÇÃO DE PESQUISAS COMPORTAMENTAIS
EXPLORANDO A RELAÇÃO DO SENTIMENTO DO INVESTIDOR, CIÊNCIAS CONTÁBEIS E MÍDIAS SOCIAIS
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https://doi.org/10.51320/rmc.v25i3.1552Palabras clave:
Ciências Contábeis, Sentimento do Investidor, Mídias SociaisResumen
Se exploró el alcance de la investigación relacionada con el sentimiento de los inversores y los conceptos relacionados con la contabilidad y las redes sociales para apoyar la comprensión de la compleja relación entre la realidad de las tendencias contables y las necesidades y la evolución de la investigación de la percepción del mercado. A través de los resultados combinados de una revisión bibliométrica, se concluye que las investigaciones sobre el sentimiento de los inversores a nivel contable se limitan al aspecto interdisciplinario de las finanzas, especialmente cuando se insertan en el nivel de conocimiento de las redes sociales. Este trabajo expone la ausencia de ramificaciones en el estudio del sentimiento inversor y la inmovilización de supuestos y discusiones sobre normas, prácticas y modelos de información -estados financieros- útiles y confiables, incluso en la era en que la amplitud de la información puede alcanzar directamente no sólo al inversor, sino al consumidor en general. El presente trabajo sugiere que los estudios contables aprovechan el sentimiento inversor, y los avances en la captura de esta variable a través de las redes sociales, en el contexto de la evolución de las teorías del comportamiento también en su nivel más interno y procedimental -técnicas y métodos de información- y contexto gerencial.
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Derechos de autor 2024 Ludmila Zamboni de Sá Vasconcellos, Vinícius Mothé Maia , Marcelo Álvaro da Silva Macedo, Roberto Tommasetti
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