KNOWLEDGE’S ACCOUNTING TEACHERS ABOUT THE INTERNATIONAL STANDARDS

Authors

  • Lúcio de Souza Machado Universidade Federal de Goiás
  • Jaqueline Kuhn Universidade Federal de Goiás
  • Michele Rílany Rodrigues Machado Universidade Federal de Goiás

DOI:

https://doi.org/10.5380/rcc.v6i1.31560

Keywords:

Knowledge Level, Accounting Professors. International Accounting Standards

Abstract

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.

Author Biography

Jaqueline Kuhn, Universidade Federal de Goiás

Graduada em ciências contábeis pela UFG.

Downloads

Published

2014-05-08

How to Cite

Machado, L. de S., Kuhn, J., & Machado, M. R. R. (2014). KNOWLEDGE’S ACCOUNTING TEACHERS ABOUT THE INTERNATIONAL STANDARDS. Revista Contabilidade E Controladoria - RC&C, 6(1). https://doi.org/10.5380/rcc.v6i1.31560

Issue

Vol. 6 No. 1 (2014): Volume 6 | Número 1 | Jan./Abr. | 2014

Section

Articles

License

Copyright (c) 2014 Revista Contabilidade e Controladoria - RC&C

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The works published in RC&C. Journal of Accounting and Management Control are subject to the following terms:

1.1. RC&C. Journal of Accounting and Management Control, through the Graduate Program in Accounting of the Department of Accounting – Sector of Applied Social Sciences – Federal University of Paraná, retains the ownership rights (copyright) of the published works and encourages and allows their reuse under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0), so that they may be copied, used, disseminated, transmitted, and publicly displayed, provided that:

1.1.a. The authorship and original source of publication (journal, publisher, URL, and article DOI) are properly cited.
1.1.b. They are not used for commercial or profit-making purposes.
1.1.c. The existence and specifications of this license are mentioned.

1.2. Each article published will be assigned a Digital Object Identifier (DOI).