Dados da Pesquisa Iramuteq Primazia do Investidor

Published: 31 March 2023| Version 1 | DOI: 10.17632/8dhjp85z7n.1
Luciana da Silva Moraes Sardeiro


Letters list and encodings, association list (Chi-squared test) and research corpus. These data were collected from the International Financial Reporting Standards (IFRS) website ( and are related to the 2008 public consultation on the Conceptual Framework of Accounting, more specifically the study focuses on the questioning regarding the definition of primary users of accounting information. Each of the letters was read and then those that responded to the standard-setter's question regarding the opinion regarding the definition of primary users of accounting information were selected. The list of letters has the link and in the same file contains the codes used by the authors and reviewed by judges. The opinion of the consultation participants were coded and transcribed into a txt file and then the data were rotated in the support software, IRAMUTEQ.


Steps to reproduce

To reproduce, the file must be transformed into word (corpus) with the transcription of the 113 letters and submitted to the analysis support software called IRAMUTEQ. The software should generate CHD reports - descending hierarchical classification and AFC Factor Analysis.


Universidade de Brasilia, Universidade Federal Rural da Amazonia, Universidade de Lisboa


Accounting, Discourse Analysis