Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students

Purpose: Verify that the students of accounting sciences of a public university located in the Agreste of the State of Sergipe know the structure and purpose of the Compulsory Accounting Statements. Methodology: A quantitative and descriptive research was carried out with students from the 4th, 6th,...

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Principais autores: Galvão, Nadielli Maria dos Santos, Silva de Lima, Andreza Cristiane, dos Santos, Winicius Borges
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/15534
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
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author Galvão, Nadielli Maria dos Santos
Silva de Lima, Andreza Cristiane
dos Santos, Winicius Borges
spellingShingle Galvão, Nadielli Maria dos Santos
Silva de Lima, Andreza Cristiane
dos Santos, Winicius Borges
Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students
author_facet Galvão, Nadielli Maria dos Santos
Silva de Lima, Andreza Cristiane
dos Santos, Winicius Borges
author_sort Galvão, Nadielli Maria dos Santos
title Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students
title_short Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students
title_full Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students
title_fullStr Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students
title_full_unstemmed Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students
title_sort structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students
description Purpose: Verify that the students of accounting sciences of a public university located in the Agreste of the State of Sergipe know the structure and purpose of the Compulsory Accounting Statements. Methodology: A quantitative and descriptive research was carried out with students from the 4th, 6th, 8th and 10th grades of a public university in the Agreste of the State of Sergipe, whose data collection took place through a structured questionnaire, containing questions that included the concept and objective of each mandatory financial statement in accordance with Accounting Pronouncement 26 (R5) and Law 6404/76. To analyze the data, descriptive statistics were adopted, with the aim of knowing the percentage of error and correctness of the students. The chi-square test was also performed to verify if there is a difference in knowledge about the subject among the groups of students participating in the research. Results: The main findings show that most students consider that they have a median knowledge of the concept and purpose of the financial statements. However, when checking the level of errors and correct answers to the questions asked about each demonstration, it was verified that the students showed more clarity about the concept of the Balance Sheet, DRE, DFC, DMPL and Explanatory Notes. On the other hand, the DVA, DRA and DLPA were the reports that the majority showed to have less knowledge, since the majority of this public, has not yet had contact with such statements. Overall, their self-assessment at the beginning of the application of the questionnaire coincided with the volume of errors or correctness, after the comparison of results Contributions of the Study: With these findings, it was possible to identify those demonstrations most known to the students, as well as to know which are the least discussed during the course. This information can help coordinators and teachers make initiatives to better address such content in the classroom, since accounting professionals will need to know the subject well, since it is the sole and exclusive competence of the accountant to prepare these reports.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2018
url https://periodicos.ufrn.br/ambiente/article/view/15534
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spelling oai:periodicos.ufrn.br:article-155342019-10-09T22:27:29Z Structure and purpose of the financial statements: a study of the level of knowledge of accounting sciences students Estructura y finalidad de los estados contables: un estudio del nivel de conocimiento de estudiantes de ciencias contables Estrutura e finalidade das demonstrações contábeis: um estudo do nível de conhecimento de estudantes de ciências contábeis Galvão, Nadielli Maria dos Santos Silva de Lima, Andreza Cristiane dos Santos, Winicius Borges Administration. Accounting. Accounting statements. Education. Administración. Contabilidad. Demostraciones contables. Educación. Administração. Contabilidade. Demonstrações Contábeis. Educação Purpose: Verify that the students of accounting sciences of a public university located in the Agreste of the State of Sergipe know the structure and purpose of the Compulsory Accounting Statements. Methodology: A quantitative and descriptive research was carried out with students from the 4th, 6th, 8th and 10th grades of a public university in the Agreste of the State of Sergipe, whose data collection took place through a structured questionnaire, containing questions that included the concept and objective of each mandatory financial statement in accordance with Accounting Pronouncement 26 (R5) and Law 6404/76. To analyze the data, descriptive statistics were adopted, with the aim of knowing the percentage of error and correctness of the students. The chi-square test was also performed to verify if there is a difference in knowledge about the subject among the groups of students participating in the research. Results: The main findings show that most students consider that they have a median knowledge of the concept and purpose of the financial statements. However, when checking the level of errors and correct answers to the questions asked about each demonstration, it was verified that the students showed more clarity about the concept of the Balance Sheet, DRE, DFC, DMPL and Explanatory Notes. On the other hand, the DVA, DRA and DLPA were the reports that the majority showed to have less knowledge, since the majority of this public, has not yet had contact with such statements. Overall, their self-assessment at the beginning of the application of the questionnaire coincided with the volume of errors or correctness, after the comparison of results Contributions of the Study: With these findings, it was possible to identify those demonstrations most known to the students, as well as to know which are the least discussed during the course. This information can help coordinators and teachers make initiatives to better address such content in the classroom, since accounting professionals will need to know the subject well, since it is the sole and exclusive competence of the accountant to prepare these reports. Objetivo: Verificar si los estudiantes de ciencias contables de una universidad pública ubicada en el Agreste del Estado de Sergipe conocen la estructura y finalidad de los Estados Contables obligatorios. Metodología: Se realizó una investigación cuantitativa y descriptiva, con estudiantes de los 4º, 6º, 8º y 10º períodos de una universidad pública del Agreste del Estado de Sergipe, cuya recolección de datos ocurrió por medio de un cuestionario estructurado, conteniendo preguntas que incluían el concepto y el objetivo de cada demostración contable obligatoria de acuerdo con la Normativa Contable 26 (R5) y la Ley 6.404 / 76. Para el análisis de los datos se adoptó la estadística descriptiva, con el desiderato de conocer el porcentaje de error y acierto de los alumnos. También se realizó la prueba chi-cuadrada para verificar si hay diferencia en el conocimiento sobre el tema entre los grupos de alumnos participantes de la investigación. Resultados: Los principales hallazgos muestran que la mayoría de los alumnos consideran que tienen conocimiento mediano en cuanto al concepto y finalidad de los estados contables. Pero, al verificar el nivel de errores y aciertos en cuanto a los cuestionamientos realizados sobre cada demostración, se verificó que los alumnos mostraron tener más claridad sobre el concepto del Balance Patrimonial, DRE, DFC, DMPL y Notas Explicativas. Por otro lado, la DVA, DRA y DLPA, fueron los informes que la mayoría mostró tener menos conocimiento, ya que la mayor parte de ese público, aún no tuvo contacto con tales demostrativos. En general, la autoevaluación que realizaron al inicio de la aplicación del cuestionario, coincidió con el volumen de errores o aciertos, después de la confrontación de resultados Contribuciones del Estudio: Con estos hallazgos fue posible identificar aquellas demostraciones más conocidas por los estudiantes, además de saber cuáles son las menos abordadas durante el curso. Esta información puede contribuir a que los coordinadores y profesores realicen iniciativas para abordar mejor estos contenidos en el aula, teniendo en cuenta que los profesionales contables necesitarán conocer bien el asunto, ya que es de competencia única y exclusiva del contador elaborar esos informes. Objetivo: Verificar se os estudantes de ciências contábeis de uma universidade pública localizada no Agreste do Estado de Sergipe conhecem a estrutura e finalidade das Demonstrações Contábeis obrigatórias. Metodologia: Realizou-se uma pesquisa quantitativa e descritiva, com estudantes dos 4º, 6º, 8º e 10º períodos de uma universidade pública do Agreste do Estado de Sergipe, cuja coleta de dados ocorreu por meio de um questionário estruturado, contendo perguntas que incluíam o conceito e objetivo de cada demonstrativo contábil obrigatório de acordo com o Pronunciamento Contábil 26 (R5) e Lei 6.404/76. Para análise dos dados foi adotada a estatística descritiva, com o desiderato de conhecer o percentual de erro e acerto dos alunos. Também foi realizado o teste qui-quadrado para verificar se há diferença no conhecimento sobre o tema entre os grupos de alunos participantes da pesquisa. Resultados: Os principais achados mostram que a maioria dos alunos consideram que possuem conhecimento mediano quanto ao conceito e finalidade dos demonstrativos contábeis. Mas, ao verificar o nível de erros e acertos quanto aos questionamentos realizados sobre cada demonstração, verificou-se que os alunos mostraram ter mais clareza sobre o conceito do Balanço Patrimonial, DRE, DFC, DMPL e Notas Explicativas. Por outro lado, a DVA, DRA e DLPA, foram os relatórios que a maioria mostrou ter menos conhecimento, já que a maior parte desse público, ainda não teve contato com tais demonstrativos. No geral, a autoavaliação que realizaram no início da aplicação do questionário, coincidiu com o volume de erros ou acertos, após o confronto de resultados. Contribuições do Estudo: Com esses achados foi possível identificar aquelas demonstrações mais conhecidas pelos estudantes, além de saber quais são as menos abordadas durante o curso. Esta informação pode contribuir para que coordenadores e professores realizem iniciativas para abordar melhor tais conteúdos em sala de aula, tendo em vista que os profissionais contábeis precisarão conhecer bem o assunto, visto que é de competência única e exclusiva do contador elaborar esses relatórios. Portal de Periódicos Eletrônicos da UFRN 2018-12-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/15534 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 No. 1 (2019): Jan./Jun.; 237-258 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 Núm. 1 (2019): Jan./Jun.; 237-258 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 11 n. 1 (2019): Jan./Jun.; 237-258 2176-9036 10.21680/2176-9036.2019v11n1 por https://periodicos.ufrn.br/ambiente/article/view/15534/10859 Copyright (c) 2018 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte

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