KNOWLEDGE’S ACCOUNTING TEACHERS ABOUT THE INTERNATIONAL STANDARDS

Autores/as

  • 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

Palabras clave:

Knowledge Level, Accounting Professors. International Accounting Standards

Resumen

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.

Biografía del autor/a

Jaqueline Kuhn, Universidade Federal de Goiás

Graduada em ciências contábeis pela UFG.

Descargas

Publicado

2014-05-08

Cómo citar

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

Número

Vol. 6 Núm. 1 (2014): Volume 6 | Número 1 | Jan./Abr. | 2014

Sección

Artigos

Licencia

Derechos de autor 2014 Revista Contabilidade e Controladoria - RC&C

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