Nivel de conhecimento das informações contábeis pelos cooperados da sicoob unicentro brasileira.

Abstract

This work it is a study of the level of knowledge of the cooperative SICOOB Brazilian UniCentro cooperative on the content of accounting information disclosed by the cooperative. For these studies, we used data collection technique through the cooperative reports and a questionnaire with members. In order to describe and examine the data collected was made using the theoretical framework based on the cooperative system, management and accounting information, as it is fundamental to understanding the content posted in order to search cooperated satisfaction. The results presented also demonstrated that part of the cooperative has difficulty in understanding the content of the financial information disclosed. It is finally seen the need for a more simple language and easy to understand, and may have greater interest on the part of the cooperative regarding the accounting disclosures.