The transparency of accounting information as an instrument for the formation of public spheres

Abstract

The objective of this theoretical essay was to verify how the transparency of accounting information can contribute to the formation of public spheres that can influence political decisions. Transparency is related to accounting language, making it clear, understandable and intelligible, so that it can be used daily by society. The accounting language is able to socialize and integrate people into organizations and society by articulating the intersection between transparency, publicity and accountability. The concept of public spheres is based on Habermas, understood as a social phenomenon that, through dialogue, communicative action and understanding, highlights and dramatizes society's problems, being able to influence political decisions. The transparency of accounting information can promote the individual's engagement with the common good, integrating him into spaces of dialogue, thus stimulating the formation of public spheres capable of putting pressure on the State in political decisions. The transparency of accounting information makes it possible to generate a virtuous cycle of relationship between society and the state, mediated by the public spheres.