Avaliação do conhecimento dos docentes da grande Goiânia sobre os pronunciamentos contábeis
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Data
2014-05
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Resumo
This research has as objective to investigate what variables impact the knowledge means of the accounting teachers of the Grand Goiânia about the international accounting standards. The final sample was composed of 93 teachers of undergraduate courses in Accounting of the Grand Goiânia. The research is classified as descriptive with regard to the objective, was used the survey as search strategy and the questionnaire as data collection technique. On the data obtained, we applied a quantitative of the scores given by teachers about their knowledge with regard the pronouncements of Comitê de Pronunciamentos Contábeis, with the use of descriptive techniques and parametric and nonparametric tests. The results showed that the knowledge of the male gender are higher than of the female, as well as the means of the teachers that have participated in the courses about international standards are higher those that no participated. As for the other variables (highest degree, age, work experience, fluency in a foreign language, teaching time, subjects taught, IHS in which the teacher gives classes), the knowledge means related to samples of these variables are statistically equal.
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Conhecimento em IFRS, Knowledge of IFRS, Docentes de contabilidade, Diferenças estatísticas, Normas internacionais de contabilidade, Accounting teachers, International accounting standards, Statistical differences
Citação
KHUN, Jaqueline; MACHADO, Michele Rílany Rodrigues; MACHADO, Lúcio de Souza. Avaliação do conhecimento dos docentes da grande Goiânia sobre os pronunciamentos contábeis. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, Rio de Janeiro, v. 19, n. 2, p. 2-22, maio/ago. 2014.