PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2095 |
Resumo: | The main objective of this paper is to examine the perception of the teachers of undergraduate courses in Accounting in Brazil regarding the function and performance of the Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - CPC). The results are based on the perceptions of 190 (one hundred and ninety) teachers on the CPC function and performance (Study I) and the CPC relevance for the accounting profession (Study II). This is descriptive research, conducted through a survey. For data analysis descriptive statistics and chi-square (c2 test) were adopted. Adopting chi-squared test was possible to identify whether category variables such as region, status, age, gender, institution of work, the discipline taught, being a full time teacher or having another parallel profession influenced the response patterns observed. Regarding Study I, most of the teachers recognize CPC as the entity responsible for the convergence in the country, contributing, thus, to the improvement of accounting information. The entity’s evaluation was considered good, doing a good work on the convergence. Teachers don´t agree that CPC simply reflects the international standards. However, there is no consensus among the teacher in the fact that the speed at which the standards are published may be harming the discussions on convergence. Study II showed that most of the teachers agree that CPC allows more participation of the accounting professionals on elaborating accounting standards, strengthen and giving them substantive authority. |
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PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEEPERCEPÇÃO DE DOCENTES DE CURSOS DE GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS SOBRE A FUNÇÃO E ATUAÇÃO DO COMITÊ DE PRONUNCIAMENTOS CONTÁBEISAccounting Standards. Accounting Pronouncements Committee. Teachers.Normas contábeis. Comitê de Pronunciamentos Contábeis. Docentes.The main objective of this paper is to examine the perception of the teachers of undergraduate courses in Accounting in Brazil regarding the function and performance of the Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - CPC). The results are based on the perceptions of 190 (one hundred and ninety) teachers on the CPC function and performance (Study I) and the CPC relevance for the accounting profession (Study II). This is descriptive research, conducted through a survey. For data analysis descriptive statistics and chi-square (c2 test) were adopted. Adopting chi-squared test was possible to identify whether category variables such as region, status, age, gender, institution of work, the discipline taught, being a full time teacher or having another parallel profession influenced the response patterns observed. Regarding Study I, most of the teachers recognize CPC as the entity responsible for the convergence in the country, contributing, thus, to the improvement of accounting information. The entity’s evaluation was considered good, doing a good work on the convergence. Teachers don´t agree that CPC simply reflects the international standards. However, there is no consensus among the teacher in the fact that the speed at which the standards are published may be harming the discussions on convergence. Study II showed that most of the teachers agree that CPC allows more participation of the accounting professionals on elaborating accounting standards, strengthen and giving them substantive authority.Este estudo tem como objetivo analisar a percepção de docentes que lecionam nos cursos de graduação em Ciências Contábeis do Brasil em relação à função e atuação do Comitê de Pronunciamentos Contábeis (CPC). Os resultados estão baseados na percepção de 190 professores sobre a função do CPC e sua atuação (Estudo I) e sobre a importância do CPC para a profissão contábil (Estudo II). Trata-se de uma pesquisa descritiva, realizada por meio de levantamento. Para análise dos dados recorreu-se a estatística descritiva e qui-quadrado de Pearson (Teste c2). Com este último foi possível verificar se variáveis categóricas como região, titulação, idade, gênero, instituição em que trabalha, disciplina que leciona, ser docente de dedicação exclusiva ou ter junto outra profissão influenciaram nos padrões de respostas observados. No tocante ao Estudo I, grande parte dos docentes reconhece o CPC como entidade de classe responsável pela convergência no país, contribuindo, assim, para a melhoria da qualidade da informação contábil. A avaliação do órgão foi considerada boa, realizando um bom trabalho rumo à convergência. Os docentes não concordam que o Comitê simplesmente traduz as normas internacionais. Todavia, não existe consenso entre os professores em relação ao fato de que a velocidade com que as normas são publicadas pode estar prejudicando as discussões sobre a convergência. O Estudo II mostrou que a maior parte dos docentes concorda que o órgão permite maior participação da classe contábil na elaboração de padrões de contabilidade, o que irá fortalecer a classe contábil, atribuindo-lhe autoridade substantiva.Universidade Regional de Blumenau2011-10-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/209510.4270/ruc.20117Revista Universo Contábil; v. 7 n. 4 (2011); 60-811809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2095/1765Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessRamos Fernandes, Bruno Viníciusde Lima, Diogo Henrique SilvaVieira, Eduardo TadeuNiyama, Jorge Katsumi2011-11-23T00:44:03Zoai:ojs.bu.furb.br:article/2095Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2011-11-23T00:44:03Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE PERCEPÇÃO DE DOCENTES DE CURSOS DE GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS SOBRE A FUNÇÃO E ATUAÇÃO DO COMITÊ DE PRONUNCIAMENTOS CONTÁBEIS |
title |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE |
spellingShingle |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE Ramos Fernandes, Bruno Vinícius Accounting Standards. Accounting Pronouncements Committee. Teachers. Normas contábeis. Comitê de Pronunciamentos Contábeis. Docentes. |
title_short |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE |
title_full |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE |
title_fullStr |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE |
title_full_unstemmed |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE |
title_sort |
PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE |
author |
Ramos Fernandes, Bruno Vinícius |
author_facet |
Ramos Fernandes, Bruno Vinícius de Lima, Diogo Henrique Silva Vieira, Eduardo Tadeu Niyama, Jorge Katsumi |
author_role |
author |
author2 |
de Lima, Diogo Henrique Silva Vieira, Eduardo Tadeu Niyama, Jorge Katsumi |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Ramos Fernandes, Bruno Vinícius de Lima, Diogo Henrique Silva Vieira, Eduardo Tadeu Niyama, Jorge Katsumi |
dc.subject.por.fl_str_mv |
Accounting Standards. Accounting Pronouncements Committee. Teachers. Normas contábeis. Comitê de Pronunciamentos Contábeis. Docentes. |
topic |
Accounting Standards. Accounting Pronouncements Committee. Teachers. Normas contábeis. Comitê de Pronunciamentos Contábeis. Docentes. |
description |
The main objective of this paper is to examine the perception of the teachers of undergraduate courses in Accounting in Brazil regarding the function and performance of the Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - CPC). The results are based on the perceptions of 190 (one hundred and ninety) teachers on the CPC function and performance (Study I) and the CPC relevance for the accounting profession (Study II). This is descriptive research, conducted through a survey. For data analysis descriptive statistics and chi-square (c2 test) were adopted. Adopting chi-squared test was possible to identify whether category variables such as region, status, age, gender, institution of work, the discipline taught, being a full time teacher or having another parallel profession influenced the response patterns observed. Regarding Study I, most of the teachers recognize CPC as the entity responsible for the convergence in the country, contributing, thus, to the improvement of accounting information. The entity’s evaluation was considered good, doing a good work on the convergence. Teachers don´t agree that CPC simply reflects the international standards. However, there is no consensus among the teacher in the fact that the speed at which the standards are published may be harming the discussions on convergence. Study II showed that most of the teachers agree that CPC allows more participation of the accounting professionals on elaborating accounting standards, strengthen and giving them substantive authority. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-10-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2095 10.4270/ruc.20117 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2095 |
identifier_str_mv |
10.4270/ruc.20117 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2095/1765 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 7 n. 4 (2011); 60-81 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945115822096384 |