Conhecimento dos docentes de contabilidade sobre as normas internacionais
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Data
2014-04
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Resumo
The problem of this research is: what is the knowledge level of the teachers of undergraduate courses in Accounting of the Goiânia metropolitan region about international accounting standards? The general objective of this research is valuate the knowledge level of these accounting teachers about international accounting standards. Regarding the methodology, this study is classified as descriptive about the objective, used the survey as search strategy and the questionnaire as data collection technique. For analysis of the results, the pronouncements of Accounting Pronouncements Committee (CPC) were divided in three parts: Part 1, Part 2 and Part 3. The results showed that the knowledge mean of lecturers of the Greater Goiânia for the Part 1 CPCs is 6.54, for Part 2 is 5.00, and for Part 3 is 4.79. The knowledge mean regarding all CPCs used in the research is 5.46. It was concluded that the knowledge level is low and that the teachers aren’t updated in relation to IFRS, whereas the total convergence occurred in Brazil in 2010.
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Nível de conhecimento, Knowledge level, Docentes de contabilidade, Normas internacionais de contabilidade, Accounting professors, International accounting standards
Citação
KHUN, Jaqueline; MACHADO, Lúcio de Souza; MACHADO, Michele Rílany Rodrigues. Conhecimento dos docentes de contabilidade sobre as normas internacionais. Revista de Contabilidade e Controladoria, Curitiba, v. 6, n. 1, p. 28-42, jan./abr. 2014.