AN EMPIRICAL STUDY OF THE PERCEPTIONS OF UNDERGRADUATE STUDENTS IN ACCOUNTING IN THE FEDERAL DISTRICT IN REGARD TO THE CAUSES OF INTERNATIONAL DIFFERENCES IN COMPANY FINANCIAL REPORTING

• Autor(a) principal: Niyama, Jorge Katsumi
• Data de Publicação: 2007
• Outros Autores: Mendonça, Ana Carolina dos Santos, Aquino, Ducineli Régis Botelho de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• DOI: 10.4270/ruc.20073
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/216
• topic: Discentes de Ciências Contábeis; Diferenças internacionais; Financial Reporting.

The objective of the article was to evaluate the level of perception of undergraduate accounting students studying in the Federal District in regard to the causes of international differences in the procedures for the elaboration and presentation of company financial reports. To do so, a questionnaire was applied to accounting students from the five largest institutes of higher learning (IES) in the Federal District that offer an undergraduate course in accounting. Little convergence was observed in students’ opinions, revealing that they do not have a solid idea about the causes of international differences in financial reports. Clear evidence of this is that all items received varied answers. On the other hand, cluster analysis identified two large groups, in a certain way similar to what the literature considers to be more or less important. The research results reveal that based on the IES researched, the subject entitled Accounting Theory has not offered an adequate theoretical scope about international accounting, which makes for substantial divergence between the responses of students that have taken the subject and those that have not. Research results reveal that international accounting is an incipient topic in the academic environment and that solid opinions on the theme have yet to form. Keywords: Accounting graduation students. International differences. Financial Reporting.