PERCEPTION OF STUDENTS AND ACCOUNTS OF ACCOUNTING SCIENCES ON THE ACCESSION OF BRAZILIAN COMPANIES TO IFRS

• Autor(a) principal: Nolli, Jessica Giovana
• Data de Publicação: 2018
• Outros Autores: Mazzioni, Sady, Baú Dal Magro, Cristian
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/13427
• topic: Adherence to IFRS.; Impacts of adoption. Perception of students. Perception of graduates.; Adhesión a las IFRS. Impactos de la adopción. Percepción de estudiantes; Percepción de los egresados.; : Adesão às IFRS. Impactos da adoção. Percepção de estudantes. Percepção de egressos.

The purpose of this article is to analyze the perception of students and graduates of Accounting Sciences on the adherence to international accounting standards in the IFRS standard by Brazilian companies. Data collection was done through a questionnaire containing 16 closed questions and an open question, sent via the google forms tool. The research sample is made up of 34 respondents, undergraduate students and graduates from Accounting Sciences of the Alto Vale do Itajaí (SC). In general, the results indicated that, in relation to knowledge of IFRS, it is perceived as partial and obtained in refresher courses. Regarding the impacts of adopting IFRS, the standards introduced relevant concepts and improved the accounting information produced. However, difficulties in learning and incorporating the new practices in the daily exercise of accounting activity were manifested. Regarding the professional performance, a clear predisposition to indicate the valuation of the category was observed after the adoption of the new normative standard, but this was not reflected in an increase in fees. The study contributes with subsidies to reflections on the need for the maintenance of training and qualification by the training and class institutions, aiming at the effective improvement desired in the accounting information from the international standard.