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

Authors

  • Leandro Augusto Toigo FURB - Universidade Regional de Blumenau
  • Vanderlei Gollo FURB - Universidade Regional de Blumenau
  • Paulo Roberto da Cunha Fundação Universidade Regional de Blumenau - FURB

Abstract

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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Author Biographies

Leandro Augusto Toigo, FURB - Universidade Regional de Blumenau

Doutorando em Ciências Contábeis e Administração pelo Programa de Pós-Graduação em Ciências Contábeis (PPGCC) da Universidade Regional de Blumenau (FURB)

Vanderlei Gollo, FURB - Universidade Regional de Blumenau

Mestrando em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis (PPGCC) da Universidade Regional de Blumenau (FURB)

Paulo Roberto da Cunha, Fundação Universidade Regional de Blumenau - FURB

Doutor em Ciências Contábeis e Administraçáo na FURB - Universidade Regional de Blumenau. Mestre em Ciências Contábeis pela FURB (2005). Bacharel em Ciências Contábeis pela FURB (2000). Atualmente é professor da FURB - Universidade Regional de Blumenau no Programa de Pós-Graduaçáo em Ciências Contábeis atuando na disciplina de Metodologia da Pesquisa em Contabilidade. Atua também na Universidade do Estado de Santa Catarina (UDESC) atuando principalmente na área temática de usuários externos, auditoria e controles internos.

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Published

03-07-2014

How to Cite

TOIGO, L. A.; GOLLO, V.; CUNHA, P. R. da. BRAZILIAN ACCOUNTING PRONOUNCEMENTS: EVIDENCE OF GRADUATING STUDENTS INTERPRETATION IN THE ACCOUNTING COURSE. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 2, p. 1–17, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4245. Acesso em: 23 nov. 2024.

Issue

Vol. 6 No. 2 (2014): Jul./Dez.

Section

ARTICLES

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