ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES

Detalhes bibliográficos
Autor(a) principal: Malaquias, Rodrigo Fernandes
Data de Publicação: 2017
Outros Autores: Vergara, Nélida Raquel, Silva, Eliane Cristina da
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/8398
Resumo: The aim of this paper was to analyze the knowledge about international accounting between accounting students from two countries of Mercosul: Brazil and Paraguay. We established the assumption that, due to the two countries analyzed are located in Latin America and belong to a group that seeks to free movement of production factors, macroeconomic policy coordination and harmonization of specific areas of legislation, the level of knowledge of accounting undergraduate students on international accounting standards could be equivalent. The main results indicated that the respondents of the two countries presented different levels of knowledge about the international accounting standards. Moreover, results indicated that the intensity of use of international standards of the respondents, the importance attached to Accounting Course for vocational purposes and the perception about the performance in the discipline of International Accounting were factors positively related to the knowledge of international accounting standards.Keywords: Accounting Profession; International Accounting; Accounting Standards
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spelling ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIESCONVERGENCIA CONTABLE Y CONOCIMIENTO DE LAS NORMAS INTERNACIONALES DE CONTABILIDAD: UN ANÁLISIS DEL ENTENDIMIENTO DE LOS FUTUROS PROFESIONALES DE DOS PAÍSESCONVERGÊNCIA CONTÁBIL E CONHECIMENTO SOBRE NORMAS INTERNACIONAIS DE CONTABILIDADE: UMA ANÁLISE DO ENTENDIMENTO DOS FUTUROS PROFISSIONAIS DE DOIS PAÍSESThe aim of this paper was to analyze the knowledge about international accounting between accounting students from two countries of Mercosul: Brazil and Paraguay. We established the assumption that, due to the two countries analyzed are located in Latin America and belong to a group that seeks to free movement of production factors, macroeconomic policy coordination and harmonization of specific areas of legislation, the level of knowledge of accounting undergraduate students on international accounting standards could be equivalent. The main results indicated that the respondents of the two countries presented different levels of knowledge about the international accounting standards. Moreover, results indicated that the intensity of use of international standards of the respondents, the importance attached to Accounting Course for vocational purposes and the perception about the performance in the discipline of International Accounting were factors positively related to the knowledge of international accounting standards.Keywords: Accounting Profession; International Accounting; Accounting StandardsEste trabajo fue realizado con el objetivo de analizar el nivel de conocimiento sobre la contabilidad internacional entre los estudiantes en curso de grado de contabilidad de dos países pertenecientes al Mercosur: Brasil y Paraguay. La presuposición establecida en la investigación fue que, debido a que los dos países analizados se encuentran en América Latina y pertenecer a un grupo que busca la libre circulación de los factores de producción, coordinación de políticas macroeconómicas y la armonización de las áreas específicas de la legislación, el nivel de conocimiento de la contabilidad internacional de los estudiantes universitarios podría ser equivalente. Los resultados indicaron que los encuestados tenían diferentes notas para el conocimiento de contabilidad internacional. Por otra parte, se observó que la intensidad del uso de las normas internacionales en el día  a día de los encuestados, la importancia atribuida al Curso de Contabilidad para la formación profesional y la percepción del rendimiento obtenido en la disciplina de Contabilidad Internacional fueron factores positivamente relacionados con el conocimiento de las normas internacionales de contabilidad.Palabras clave: Profesión Contable; Contabilidad Internacional; Normas de Contabilidad.Este trabalho foi elaborado com o objetivo geral de analisar o nível de conhecimento sobre contabilidade internacional entre estudantes do curso de Graduação em Ciências Contábeis de dois países pertencentes ao Mercosul: o Brasil e o Paraguai. O pressuposto estabelecido na pesquisa foi de que, em razão de os dois países analisados estarem situados na América Latina e pertencerem a um grupo que busca por livre circulação de fatores produtivos, coordenação de políticas macroeconômicas e harmonização de legislações de áreas específicas, o nível de conhecimento sobre normas internacionais de contabilidade dos alunos de graduação em Ciências Contábeis poderia ser equivalente. Os resultados indicaram que os respondentes dos dois países apresentaram diferentes níveis de conhecimento no que se refere às perguntas sobre as normas internacionais de contabilidade. Além disso, observou-se que a intensidade de utilização das normas internacionais no dia a dia dos respondentes, a importância atribuída ao Curso de Ciências Contábeis para a formação profissional e a percepção sobre o aproveitamento obtido na disciplina de Contabilidade Internacional foram fatores positivamente relacionados com o conhecimento sobre normas internacionais de contabilidade.Palavras-Chave: Profissão Contábil; Contabilidade Internacional; Normas de Contabilidade.Portal de Periódicos Eletrônicos da UFRN2017-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/839810.21680/2176-9036.2017v9n1ID8398REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 185-203REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 185-203REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 185-2032176-903610.21680/2176-9036.2017v9n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/8398/7869Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessMalaquias, Rodrigo FernandesVergara, Nélida RaquelSilva, Eliane Cristina da2021-10-19T15:45:25Zoai:periodicos.ufrn.br:article/8398Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2021-10-19T15:45:25Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
CONVERGENCIA CONTABLE Y CONOCIMIENTO DE LAS NORMAS INTERNACIONALES DE CONTABILIDAD: UN ANÁLISIS DEL ENTENDIMIENTO DE LOS FUTUROS PROFESIONALES DE DOS PAÍSES
CONVERGÊNCIA CONTÁBIL E CONHECIMENTO SOBRE NORMAS INTERNACIONAIS DE CONTABILIDADE: UMA ANÁLISE DO ENTENDIMENTO DOS FUTUROS PROFISSIONAIS DE DOIS PAÍSES
title ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
spellingShingle ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
Malaquias, Rodrigo Fernandes
title_short ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
title_full ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
title_fullStr ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
title_full_unstemmed ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
title_sort ACCOUNTING CONVERGENCE AND INTERNATIONAL ACCOUNTING STANDARDS KNOWLEDGE: AN ANALYSIS OF THE UNDERSTANDING FROM FUTURE PROFESSIONALS OF TWO COUNTRIES
author Malaquias, Rodrigo Fernandes
author_facet Malaquias, Rodrigo Fernandes
Vergara, Nélida Raquel
Silva, Eliane Cristina da
author_role author
author2 Vergara, Nélida Raquel
Silva, Eliane Cristina da
author2_role author
author
dc.contributor.author.fl_str_mv Malaquias, Rodrigo Fernandes
Vergara, Nélida Raquel
Silva, Eliane Cristina da
description The aim of this paper was to analyze the knowledge about international accounting between accounting students from two countries of Mercosul: Brazil and Paraguay. We established the assumption that, due to the two countries analyzed are located in Latin America and belong to a group that seeks to free movement of production factors, macroeconomic policy coordination and harmonization of specific areas of legislation, the level of knowledge of accounting undergraduate students on international accounting standards could be equivalent. The main results indicated that the respondents of the two countries presented different levels of knowledge about the international accounting standards. Moreover, results indicated that the intensity of use of international standards of the respondents, the importance attached to Accounting Course for vocational purposes and the perception about the performance in the discipline of International Accounting were factors positively related to the knowledge of international accounting standards.Keywords: Accounting Profession; International Accounting; Accounting Standards
publishDate 2017
dc.date.none.fl_str_mv 2017-01-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/8398
10.21680/2176-9036.2017v9n1ID8398
url https://periodicos.ufrn.br/ambiente/article/view/8398
identifier_str_mv 10.21680/2176-9036.2017v9n1ID8398
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/8398/7869
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 Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 185-203
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 185-203
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 185-203
2176-9036
10.21680/2176-9036.2017v9n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
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instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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