Accounting teaching and the convergence process to international financial reporting standards

• Autor(a) principal: Bolzan, Giovana
• Data de Publicação: 2020
• Outros Autores: Vendruscolo, Maria Ivanice, Sallaberry, Jonatas Dutra, Diehl, Willian
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/18313
• topic: Teaching. Convergence. IFRS. International Standards.; Enseñanza. La convergencia NIIF. Normas Internacionales.; Ensino. Convergência. IFRS. Normas Internacionais.; Português

Purpose: The research analyzes the teaching of accounting sciences in view of the convergence with international accounting standards, from the perspective of scientific production. Methodology: In the study, the approach of the problem occurs in a qualitative and quantitative way, with regard to the objective in a descriptive way and, with regard to technical procedures, the identification of 21 articles on "teaching" and "IFRS" in the period between 2007 to 2018, which were support for the documentary analysis and systematic review. In the development of the proposal, we used content analysis procedures with the categorization of the works, and their contributions to the discussion. Results: The results show the concern with the curriculum, the teachers and students in the teaching process, in relation to the perception and the acquisition of knowledge. Problems and limitations have been identified in both students and teachers, but with more consistent results in periods farther from the beginning of convergence to international accounting standards. Regarding the researches, the main researchers of the joint theme Teaching and IFRS, Jorge Niyama, Dulcinéli Botelho and Roberto Carlos Klann, and other authors whose publications on the subject occurred in high quality journals. In general, research on the subject allows the development of networks with the predominance of medical researchers and space for other researchers in formation. Contributions of the Study: The study, revealing the difficulties faced by teachers and students in the incorporation of new accounting principles and the assimilation of knowledge, indicates gaps in the need for training and improvements in the teaching process in order to increase the quality of accounting education. In addition, it signals potential research gaps and demonstrates that the subject absorbs even researchers in training in research conducted by doctors, denoting the importance of groups and research networks.