We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
PERCEPÇÃO DOS IMPACTOS DA ADOÇÃO DAS IFRS NA CONTABILIDADE GERENCIAL SOB A ÓTICA DOS PROFESSORES DE PROGRAMAS DE PÓS-GRADUAÇÃO STRICTO SENSU EM CONTABILIDADE.
- Authors
de Araújo, Kleber Domingos; Cornacchione Junior, Edgard Bruno; Reginato, Luciane; da Silva Suzart, Janilson Antonio
- Abstract
With the adoption of IFRS is estimated that the practices and/or how to analyze and interpret managerial accounting information are influenced. The substitution of an equity-based accounting and tax rules by using principles and that, until then, the Brazilian intervention has remained exempt from tax influence, turned the financial accounting practiced in Brazil, at least regarding the anonymous and similar societies. The international literature describes the convergence of national accounting standards for equity - IFRS has provided an integration process between management and financial accounting. The research sought to scale, through a non-probabilistic sample in three Brazilian regions, the perception of teachers graduate of the impacts of IFRS on management accounting and the way these impacts must be orchestrated in teaching practice. We used a qualitative exploratory study with composed of open and semi-structured interview questions. After collecting and organizing data, the technique of content analysis through categorical analysis of words, dyads and triads was used, comparing the statements of the financial district teachers with teachers of management area. The results indicated that there is perception of approach between financial and managerial accounting by teachers and the need for inter-relationship with other areas of knowledge. Additionally, the findings indicated a gradual integration, long-term between both accounts, especially regarding the role to be developed by Brazilian universities in the training of accountants.
- Publication
Revista Universo Contábil, 2014, Vol 10, Issue 2, p105
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2014214