دانلود مقاله ISI انگلیسی شماره 50077
ترجمه فارسی عنوان مقاله

گفتمان دیوانه در ارتباط با گزارش های مالی مورد دو شرکت شیلی

عنوان انگلیسی
El discurso directivo en la comunicación de los estados financieros El caso de dos empresas chilenas
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
50077 2014 23 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Contaduría y Administración, Volume 59, Issue 3, October–December 2014, Pages 261–283

چکیده انگلیسی

The role of spokesperson played by company executives is a recurring object of study. In this context, the managerial discourse (either oral or written), is considered a management tool. The aim of this article is to identify, describe and understand the function of the managerial discourse as expressed in the letter of presentation of the financial statements of the companies Corporación Nacional del Cobre (Codelco) and Compañía Manufacturera de Papeles y Cartones, S.A. (CMPC), during the 2005–2009 period. The methodology used is based on the cross-sectional analysis of the discourse exposed in the letters, through the lexical identification of the statements. From the analysis performed, it can be inferred that the managers of the respective companies seek to align economic-financial outcomes obtained with the context which the company faces, hoping to exert influence in the building of sense on the members of some pressure groups. In parallel, two dimensions of managerial discourse are inferred: the first one is strategic, expressed in the dissemination of a desired image of the companies in the study; the second dimension is about marketing, i.e., focused on the promotion of the company as a “product” to their “clients”, a role that is assumed by the “shareholder”.