The helioseismic instruments aboard the SOHO satellite make it possible to measure solar oscillations as variations of the irradiance (VIRGO) or as variations of the photospheric velocity (GOLF). Theoretically, phase differences between different photometric bands are expected to be around 0 degrees over the p-mode frequency range. By using VIRGO (red) and VIRGO (blue) data, we find a mean phase shift of 8.05±1.81°, whereas by using VIRGO (green) and VIRGO (blue) data, we got a mean value of -1.04±0.19°. Hence, when the analysis includes the VIRGO infrared range, the Sun's atmosphere does not follow an exact adiabatic behavior. In this study, we use the phase shifts obtained by VIRGO (green) and VIRGO (blue) to determine the non-adiabatic parameter phase lag (ψT) as a function of frequency. To this aim, we applied the non radial linearized formula put in the complex form by Garrido: we found a mean value of ψT = 179.95°. The lowest value being ψT = 179.90°, the departure from theoretical predictions is less then a tenth of a degree over the entire p mode frequency range. We can state that the solar atmosphere has a behavior close to the adiabatic case, when the phase shifts and amplitude ratios are computed using VIRGO (green) and VIRGO (blue) data. Nevertheless this small deviation is significant.