A dimensão tácita do conhecimento nas práticas contábeis : uma análise dos processos de elaboração e apresentação de relatórios em organizações contábeis

Abstract

The growing needs in terms of information refers to pro-active attitudes seeking to maximize the quality of this information. In the accounting sector, reporting and presentation to customers are not required to the practice of accounting processes, however are critical in terms of useful accounting information to the management process and also decision-making. The interpretation of data and information contained in these reports enables the construction of strategies based on concrete aspects of the business. On the other hand, what is observed is that the professionals involved in the preparation and presentation of accounting reports have internalized tacit knowledge, which are a differential in terms of both performance and quality of the final work. This knowledge is constructed in the context of the practice time. Thus, this work aimed study the tacit dimension of knowledge in the accounting sector, using the concepts of Polanyi (1958 and 1966) and Nonaka and Takeuchi (1995, 1997 and 1998). The objective was to analyze the tacit dimension of knowledge, from the technical and cognitive approach in financial management reporting and presentation of results to clients. The method used was an exploratory study in tacit knowledge, using the sense-making of Dervin (1983 and 1999) and Weick (1995), associated with the method of content analysis according to the definitions of Bardin (1977), Minayo (2004) and Vergara (2008). The multicase study was conducted in organizations associated with the accounting Sescon-Serra Gaucha, who deployed PQNC, Quality Program Needs Accounting, gold category. One proposal that emerged from this study is the techniques of dialogue from the sense-making methode, provide a systematization of the tacit knowledge in accounting and support the organization of a knowledge base that could be shared and accessed by members of the organization. Another proposition of the study is that tacit knowledge when shared, can influence the processes by means of its accounting practices, which may be a central element for incremental innovation. But there is not a spontaneous process and it must be triggered.