Can digital influencers shape users’ opinions on companies’ accounting choices?

Autores

  • César Augusto Tiburcio Silva Universidade de Brasília, Departamento de Ciências Contábeis e Atuariais.
  • Lyss Paula Oliveira UFMT

DOI:

https://doi.org/10.17524/repec.v19.e3720

Palavras-chave:

Mídias sociais, Influenciadores, Julgamento

Resumo

Objective: This study investigates the ability of digital influencers to shape the opinions of users of accounting information regarding companies’ accounting choices in the recognition of gains and losses.

Method: An experiment was conducted with 598 students, divided into two groups: one accessed only an excerpt from a company’s explanatory notes, while the other also watched a video presenting a digital influencer’s opinion. Both groups evaluated the criteria adopted by the companies to recognize gains and losses.

Results: The data analysis revealed that participants who watched the video were more likely to disagree with the accounting recognition in both cases and to align with the influencer’s opinion.

Contributions: This study demonstrates the persuasive power of digital influencers in contexts involving accounting judgments. The influencer can reinterpret technical messages and, in doing so, override the intended meaning of accounting content. The study offers relevant insights for regulators, accounting professionals, and information users, emphasizing the need to monitor the influence of digital figures and recognizing the role of social media as an intermediary in the communication of complex financial information.

Tradução

Biografia do Autor

Lyss Paula Oliveira, UFMT

Doutora em Ciências Contábeis pela Universidade de Brasília (UnB) (2023), Mestra em Ciências Contábeis pela FUCAPE Business School (2018), Graduação em Ciências Contábeis pela Universidade do Estado de Mato Grosso (UNEMAT) (2008), Especialização em Direito Tributário pela Universidade Anhanguera - Uniderp (2011) e Especialização/MBA em Controladoria pela Universidade Anhanguera - Uniderp (2012). Atualmente é professora assistente da Universidade Federal de Mato Grosso (UFMT), na Faculdade de Administração de Ciências Contábeis, Departamento de Ciências Contábeis e cursa Doutorado em Ciências Contábeis na Universidade de Brasília/DF.

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Publicado

18-06-2025

Como Citar

Tiburcio Silva, C. A., & Paula Oliveira, L. (2025). Can digital influencers shape users’ opinions on companies’ accounting choices?. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 19. https://doi.org/10.17524/repec.v19.e3720

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v. 19 (2025): Publicação Contínua

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