BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE
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Data de Publicação: | 2014 |
Outros Autores: | , |
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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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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