Performance of Accounting Sciences Undergraduate Students from High Education Institution of Bahia about the Recent Changes in Financial StatementsReport as inadecuate




Performance of Accounting Sciences Undergraduate Students from High Education Institution of Bahia about the Recent Changes in Financial Statements - Download this document for free, or read online. Document in PDF available to download.

Accounting in Brazil has experienced changes in legislation, resulting in several changes in the set of financial statements. The objective of this research was to identify the domain of students of Higher Education Institutions HEIs in the state of Bahia before the changes caused in the financial statements following the recent Accounting legislation. The methodology adopted in this study was exploratory with a quantitative approach, in which a questionnaire was used as a research tool, composed of 16 statements that addressed the changes in the financial statements on the current Accounting nature legislation. Assertion addressed the major changes in the financial statements. Students participated in the survey of 62 campuses of Bahia IES. 212 responses that did not tend to normality using a Descriptive Statistics with chi-square test were analyzed. Finally, we applied the t-Student Hypothesis Test. The research concluded that the students of Bahian HEIs did not have domain about the changes in the financial statements by Law No. 11,638 Brazil, 2007 and 11,941 Brazil, 2009. Therefore, it is believed that this study contributes to awaken Bahian HEIs that have the Accounting course, to assess the need to adopt measures to change the reality reached, the negative performance of their students.

KEYWORDS

Accounting Rules, Financial Statements, Area, High Education Institution

Cite this paper

Filho, R. , Moreira, S. , Amorim, R. , Pinheiro, F. and Moreira, R. 2015 Performance of Accounting Sciences Undergraduate Students from High Education Institution of Bahia about the Recent Changes in Financial Statements. Creative Education, 6, 549-563. doi: 10.4236-ce.2015.66055.





Author: Raimundo Nonato Lima Filho, Silvana Lorena Costa Moreira, Ricardo José Rocha Amorim, Francisco Marton Gleuson Pinheiro, Romilson

Source: http://www.scirp.org/



DOWNLOAD PDF




Related documents