Identification of accounting concepts and techniques used by accounting professors in Governador Valadares - MG

• Autor(a) principal: Cruz, Diego Teixeira da
• Data de Publicação: 2023
• Outros Autores: Ferreira, Jander Ângelo Diogo, Peixoto, Aline Gomes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/29240
• topic: Contabilidade pessoal; Finanças pessoais; Contabilidade

Purpose: The aim of this study is to identify the use of accounting concepts and techniques in the management of personal assets by professors in the area who work in the municipality of Governador Valadares-MG. Methodology: For this, a study was carried out applying questionnaires (survey) were applied to teachers in four higher education institutions in the city. A population of 48 professionals was surveyed, with a return of 37 responses. The collected data were tabulated using a matrix in Microsoft Excel and the closed questions were coded and exported to the statistical software Statistical Package for the Social Sciences (SPSS). Finally, frequency tables were generated, which provided a descriptive analysis. Results: The most used practices are the preparation of the Personal Budget and the monitoring of Cash Flows. Although accounting practices are not applied in their entirety, the professors were very prudent in managing their finances, avoiding indebtedness and influencing their families to follow suit. Contributions of the Study: The study contributes by demonstrating that teaching about personal accounting in the investigated institutions is scarce, as well as the existing literature little explores this theme and more than half of the professors, even knowledgeable about the subject, do not use accounting statements in their daily lives. Thus, it collaborates by disseminating its importance, and paves the way by suggesting new research and encouraging teaching organizations to include the topic in their curriculum.