BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE

Detalhes bibliográficos
Autor(a) principal: Toigo, Leandro Augusto
Data de Publicação: 2014
Outros Autores: Gollo, Vanderlei, Cunha, Paulo Roberto da
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4245
Resumo: This study identifies the objective judgments of graduating accounting students, in relation to four Brazilian accounting pronouncements. The research is classified as descriptive and the survey as a quantitative approach. The sample consists of 217 students with 80% of the course completed. The results showed a low rate of proper interpretation, only one Brazilian accounting pronouncement was adequately assessed by the respondents and the other largely showed great disparity in responses. However, the correct answers are statistically correlated with characteristics such as professional experience while Brazilian accounting pronouncements familiarity.Keywords: Judgement. Brazilian Accounting Pronouncements. Graduating students of accounting.
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spelling BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSEPRONOUCEMENTS CONTABLES BRASILEÑO: EVIDENCIA DE ADJUDICACIÓN DEL ACADÉMICO GRADUARSE EN CONTABILIDADPRONUNCIAMENTOS CONTÁBEIS BRASILEIROS: EVIDÊNCIAS DO JULGAMENTO DOS ACADÊMICOS CONCLUINTES DO CURSO DE CIÊNCIAS CONTÁBEISThis study identifies the objective judgments of graduating accounting students, in relation to four Brazilian accounting pronouncements. The research is classified as descriptive and the survey as a quantitative approach. The sample consists of 217 students with 80% of the course completed. The results showed a low rate of proper interpretation, only one Brazilian accounting pronouncement was adequately assessed by the respondents and the other largely showed great disparity in responses. However, the correct answers are statistically correlated with characteristics such as professional experience while Brazilian accounting pronouncements familiarity.Keywords: Judgement. Brazilian Accounting Pronouncements. Graduating students of accounting.El objetivo de este estudio es identificar los juicios de los estudiantes que se gradúan en contabilidad con relación a los cuatro pronunciamientos contables emitidos por el CPC. La investigación se clasifica como estudio descriptivo, con enfoque cuantitativo. La muestra está compuesta por 217 estudiantes con 80% del curso celebrado. Los resultados muestran una baja tasa de juicio justo, solamente un CPC se evaluó correctamente por la mayoría de los encuestados, los demás mostraron una alta disparidad en las respuestas, y que las respuestas correctas se correlacionaron estadísticamente con la duración de la experiencia profesional y la familiaridad de los estudiantes con los CPCs o NICs. Palabras clave: Judgement. Pronunciamientos contables. Ciencias contables académico.O objetivo deste estudo é identificar os julgamentos dos alunos concluintes do curso de ciências contábeis, em relação a quatro pronunciamentos contábeis emitidos pelo CPC. A pesquisa classifica-se como descritiva, survey com abordagem quantitativa. A amostra é composta por 217 alunos com 80% do curso realizado. Os resultados evidenciam baixo índice de julgamento adequado, apenas um CPC foi avaliado adequadamente pela maioria dos respondentes, os demais apresentaram elevada disparidade nas respostas, sendo que, as respostas corretas estão estatisticamente correlacionadas com o tempo de experiência profissional e a familiaridade dos alunos com os CPCs ou NICs.Palavras-chave: Julgamento. Pronunciamentos contábeis. Acadêmicos de ciências contábeis.Portal de Periódicos Eletrônicos da UFRN2014-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/4245REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 No. 2 (2014): Jul./Dez.; 1-17REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 2 (2014): Jul./Dez.; 1-17REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 2 (2014): Jul./Dez.; 1-172176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/4245/4461Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessToigo, Leandro AugustoGollo, VanderleiCunha, Paulo Roberto da2019-10-09T22:32:48Zoai:periodicos.ufrn.br:article/4245Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:32:48Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
PRONOUCEMENTS CONTABLES BRASILEÑO: EVIDENCIA DE ADJUDICACIÓN DEL ACADÉMICO GRADUARSE EN CONTABILIDAD
PRONUNCIAMENTOS CONTÁBEIS BRASILEIROS: EVIDÊNCIAS DO JULGAMENTO DOS ACADÊMICOS CONCLUINTES DO CURSO DE CIÊNCIAS CONTÁBEIS
title BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
spellingShingle BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
Toigo, Leandro Augusto
title_short BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
title_full BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
title_fullStr BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
title_full_unstemmed BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
title_sort BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
author Toigo, Leandro Augusto
author_facet Toigo, Leandro Augusto
Gollo, Vanderlei
Cunha, Paulo Roberto da
author_role author
author2 Gollo, Vanderlei
Cunha, Paulo Roberto da
author2_role author
author
dc.contributor.author.fl_str_mv Toigo, Leandro Augusto
Gollo, Vanderlei
Cunha, Paulo Roberto da
description This study identifies the objective judgments of graduating accounting students, in relation to four Brazilian accounting pronouncements. The research is classified as descriptive and the survey as a quantitative approach. The sample consists of 217 students with 80% of the course completed. The results showed a low rate of proper interpretation, only one Brazilian accounting pronouncement was adequately assessed by the respondents and the other largely showed great disparity in responses. However, the correct answers are statistically correlated with characteristics such as professional experience while Brazilian accounting pronouncements familiarity.Keywords: Judgement. Brazilian Accounting Pronouncements. Graduating students of accounting.
publishDate 2014
dc.date.none.fl_str_mv 2014-07-03
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/4245
url https://periodicos.ufrn.br/ambiente/article/view/4245
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/4245/4461
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. 6 No. 2 (2014): Jul./Dez.; 1-17
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 2 (2014): Jul./Dez.; 1-17
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 6 n. 2 (2014): Jul./Dez.; 1-17
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
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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