KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11275 |
Resumo: | The Rural Accounting has peculiars characteristics that differentiate it of the applied Accounting the other sections. The Brazil possesses one of the largest bovine flocks of the planet and it is one of the largest exporters of agricultural products of the world. Agribusiness reached, in 2004, almost 60% of the list of exports of the State of Pernambuco. Before these facts, the present article has as objective to evidence the level of the accountants’ of the Metropolitan Area of Recife of the particularities of the Rural Accounting knowledge. For so much, it took place a field research, through the application of a questionnaire to the students of the courses of MBA in Accounting of UFPE. Initially, the peculiarities of the Rural Accounting will be presented and, later on, the result of the research will be shown, where it was verified that 91% of the interviewees consider bad or to regulate its knowledge in relation to the Rural Accounting. This information was checked when verifying the percentile of 6% of accountants that they got right more than 60% of the specific subjects of the Rural Accounting. In the analysis of the data, statistically was evidenced that there is not association between the percentile of successes and the professional experience or the teaching institution, demonstrating that the ignorance of this theme is generalized. |
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KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFECONHECIMENTOS SOBRE PARTICULARIDADES DA CONTABILIDADE RURAL: UM ESTUDO EXPLORATÓRIO COM CONTADORES DA REGIÃO METROPOLITANA DE RECIFERural accounting. Agribusiness. Accounting knowledge.Contabilidade rural. Agronegócio. Conhecimento contábil.The Rural Accounting has peculiars characteristics that differentiate it of the applied Accounting the other sections. The Brazil possesses one of the largest bovine flocks of the planet and it is one of the largest exporters of agricultural products of the world. Agribusiness reached, in 2004, almost 60% of the list of exports of the State of Pernambuco. Before these facts, the present article has as objective to evidence the level of the accountants’ of the Metropolitan Area of Recife of the particularities of the Rural Accounting knowledge. For so much, it took place a field research, through the application of a questionnaire to the students of the courses of MBA in Accounting of UFPE. Initially, the peculiarities of the Rural Accounting will be presented and, later on, the result of the research will be shown, where it was verified that 91% of the interviewees consider bad or to regulate its knowledge in relation to the Rural Accounting. This information was checked when verifying the percentile of 6% of accountants that they got right more than 60% of the specific subjects of the Rural Accounting. In the analysis of the data, statistically was evidenced that there is not association between the percentile of successes and the professional experience or the teaching institution, demonstrating that the ignorance of this theme is generalized.A Contabilidade Rural é detentora de características peculiares que a diferencia da Contabilidade aplicada a outros setores. O Brasil possui um dos maiores rebanhos bovinos do planeta e é um dos maiores exportadores de produtos agrícolas do mundo. O Agronegócio atingiu, em 2004, quase 60% da pauta de exportações do Estado de Pernambuco. Diante desses fatos, o presente artigo tem como objetivo evidenciar o nível de conhecimento dos contadores da Região Metropolitana do Recife das particularidades da Contabilidade Rural. Para tanto, realizou-se uma pesquisa de campo, através da aplicação de um questionário aos alunos dos cursos de Pós-Graduação em Ciências Contábeis da UFPE. Inicialmente, serão apresentadas as peculiaridades da Contabilidade Rural e, posteriormente, será mostrado o resultado da pesquisa, no qual foi constatado que 91% dos respondentes consideram ruim ou regular os seus conhecimentos em relação à Contabilidade Rural. Essa informação foi comprovada ao se constatar o percentual de 6% de contadores que acertaram mais de 60% das questões específicas da Contabilidade Rural. Na análise dos dados, estatisticamente ficou evidenciado que não há associação entre o percentual de acertos e a experiência profissional ou a instituição de ensino, demonstrando que o desconhecimento deste tema é generalizado.UFRGS2009-11-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11275ConTexto - Contabilidade em Texto; v. 4 n. 7 (2004): 2º semestre 20042175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11275/6665Costa, Maristela Santos daLibonati, Jeronymo JoséRodrigues, Raimundo Nonatoinfo:eu-repo/semantics/openAccess2009-11-06T19:16:34Zoai:seer.ufrgs.br:article/11275Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-11-06T19:16:34ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE CONHECIMENTOS SOBRE PARTICULARIDADES DA CONTABILIDADE RURAL: UM ESTUDO EXPLORATÓRIO COM CONTADORES DA REGIÃO METROPOLITANA DE RECIFE |
title |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE |
spellingShingle |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE Costa, Maristela Santos da Rural accounting. Agribusiness. Accounting knowledge. Contabilidade rural. Agronegócio. Conhecimento contábil. |
title_short |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE |
title_full |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE |
title_fullStr |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE |
title_full_unstemmed |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE |
title_sort |
KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE |
author |
Costa, Maristela Santos da |
author_facet |
Costa, Maristela Santos da Libonati, Jeronymo José Rodrigues, Raimundo Nonato |
author_role |
author |
author2 |
Libonati, Jeronymo José Rodrigues, Raimundo Nonato |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Costa, Maristela Santos da Libonati, Jeronymo José Rodrigues, Raimundo Nonato |
dc.subject.por.fl_str_mv |
Rural accounting. Agribusiness. Accounting knowledge. Contabilidade rural. Agronegócio. Conhecimento contábil. |
topic |
Rural accounting. Agribusiness. Accounting knowledge. Contabilidade rural. Agronegócio. Conhecimento contábil. |
description |
The Rural Accounting has peculiars characteristics that differentiate it of the applied Accounting the other sections. The Brazil possesses one of the largest bovine flocks of the planet and it is one of the largest exporters of agricultural products of the world. Agribusiness reached, in 2004, almost 60% of the list of exports of the State of Pernambuco. Before these facts, the present article has as objective to evidence the level of the accountants’ of the Metropolitan Area of Recife of the particularities of the Rural Accounting knowledge. For so much, it took place a field research, through the application of a questionnaire to the students of the courses of MBA in Accounting of UFPE. Initially, the peculiarities of the Rural Accounting will be presented and, later on, the result of the research will be shown, where it was verified that 91% of the interviewees consider bad or to regulate its knowledge in relation to the Rural Accounting. This information was checked when verifying the percentile of 6% of accountants that they got right more than 60% of the specific subjects of the Rural Accounting. In the analysis of the data, statistically was evidenced that there is not association between the percentile of successes and the professional experience or the teaching institution, demonstrating that the ignorance of this theme is generalized. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-11-06 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11275 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11275 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11275/6665 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 4 n. 7 (2004): 2º semestre 2004 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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