Normas Internacionais de Contabilidade e o impacto no futuro da profissão contábil: Uma percepção de graduandos em Ciências Contábeis de uma universidade comunitária de Santa Catarina

• Autor(a) principal: Evangelista, Fernanda de Sousa Dias
• Data de Publicação: 2022
• Outros Autores: Coelho, Deiwid, Martins, Zilton Bartolomeu
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/57164
• topic: International Financial Reporting Standards; future; accounting profession; Normas Internacionais de Contabilidade; futuro; profissão contábil

The objective of this research was to analyze the perception of Accounting students from a community university in Santa Catarina about the International Financial Reporting Standards and the impact on the future of the accounting profession. The methodology of this study was classified in terms of the approach as quantitative, in relation to the objectives, as descriptive, and as a survey, according to the procedures. As a data collection instrument, a questionnaire was applied electronically between March and April 2021, containing eight closed questions and validated by 3 professors in the area. The population consisted of 326 students enrolled in the Accounting Sciences course in 2021/1 and the sample comprised 121 students who correctly answered the questionnaire, which corresponds to 37.10% of the population. The collected data were tabulated using Google Forms® and the technique used for data analysis was descriptive statistics, according to the relative frequency distribution. The main results reveal that a significant portion of academics perceives that the changes resulting from accounting convergence are important or very important. On the other hand, it was found that a significant number of respondents still lack knowledge and understanding of the convergence process. It was also found that most respondents agree that the market requires constant updating.