Accounting teaching and the convergence process to international financial reporting standards

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Purpose: The research analyzes the teaching of accounting sciences in view of the convergence with international accounting standards, from the perspective of scientific production. Methodology: In the study, the approach of the problem occurs in a qualitative and quantitative methods, concerning th...

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Principais autores: Giovana Bolzan, Maria Ivanice Vendruscolo, Jonatas Dutra Sallaberry, Willian Diehl
Formato: Online
Idioma:spa
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/19618
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record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language spa
format Online
author Giovana Bolzan
Maria Ivanice Vendruscolo
Jonatas Dutra Sallaberry
Willian Diehl
spellingShingle Giovana Bolzan
Maria Ivanice Vendruscolo
Jonatas Dutra Sallaberry
Willian Diehl
Accounting teaching and the convergence process to international financial reporting standards
author_facet Giovana Bolzan
Maria Ivanice Vendruscolo
Jonatas Dutra Sallaberry
Willian Diehl
author_sort Giovana Bolzan
title Accounting teaching and the convergence process to international financial reporting standards
title_short Accounting teaching and the convergence process to international financial reporting standards
title_full Accounting teaching and the convergence process to international financial reporting standards
title_fullStr Accounting teaching and the convergence process to international financial reporting standards
title_full_unstemmed Accounting teaching and the convergence process to international financial reporting standards
title_sort accounting teaching and the convergence process to international financial reporting standards
description Purpose: The research analyzes the teaching of accounting sciences in view of the convergence with international accounting standards, from the perspective of scientific production. Methodology: In the study, the approach of the problem occurs in a qualitative and quantitative methods, concerning the objective in a descriptive way and, regarding the technical procedures, the identification of 21 articles on "teaching" and "IFRS" in the period from 2007 to 2018, which were support for the documental analysis and systematic review. In the development of the proposal, we used content analysis procedures with the categorization of the articles, and their contributions to the discussion. Results: The results indicate the concern with the curriculum, faculty members and students in the teaching process, in relation to the perception and the acquisition of knowledge. Problems and limitations have been identified in both students and faculty members, but with more consistent results in farther periods from the beginning of convergence to international accounting standards. With Regard to the research, the main researchers of the joint theme Teaching and IFRS, Jorge Niyama, Dulcinéli Botelho and Roberto Carlos Klann, and other authors whose publications on the subject occurred in high quality journals. In general, research on the subject allows the development of networks with the predominance of doctors researchers and space for other researchers in training. Contributions of the Study: The study reveals the difficulties faced by faculty members and students in the incorporation of new accounting principles and the assimilation of knowledge, indicates gaps in the need for training and improvements in the teaching process in order to increase the quality of accounting teaching. In addition, it indicates potential research gaps and demonstrates that the subject absorbs even researchers in training about research conducted by doctors, denoting the importance of research groups and networks.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2020
url https://periodicos.ufrn.br/ambiente/article/view/19618
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spelling oai:periodicos.ufrn.br:article-196182020-03-11T17:00:10Z Accounting teaching and the convergence process to international financial reporting standards Enseñanza de ciencias contables y el proceso de convergencia a las international financial reporting standards O ensino de ciências contábeis e o processo de convergência ao international financial reporting standards Giovana Bolzan Maria Ivanice Vendruscolo Jonatas Dutra Sallaberry Willian Diehl Teaching. Convergence. IFRS. International Standards. Enseñanza. La convergencia. IFRS. Normas Internacionales. La investigación analiza la enseñanza de las ciencias contables en vista de la convergencia con los estándares internacionales de contabilidad, desde la perspectiva de la producción científica. Ensino. Convergência. IFRS. Normas Internacionais. Purpose: The research analyzes the teaching of accounting sciences in view of the convergence with international accounting standards, from the perspective of scientific production. Methodology: In the study, the approach of the problem occurs in a qualitative and quantitative methods, concerning the objective in a descriptive way and, regarding the technical procedures, the identification of 21 articles on "teaching" and "IFRS" in the period from 2007 to 2018, which were support for the documental analysis and systematic review. In the development of the proposal, we used content analysis procedures with the categorization of the articles, and their contributions to the discussion. Results: The results indicate the concern with the curriculum, faculty members and students in the teaching process, in relation to the perception and the acquisition of knowledge. Problems and limitations have been identified in both students and faculty members, but with more consistent results in farther periods from the beginning of convergence to international accounting standards. With Regard to the research, the main researchers of the joint theme Teaching and IFRS, Jorge Niyama, Dulcinéli Botelho and Roberto Carlos Klann, and other authors whose publications on the subject occurred in high quality journals. In general, research on the subject allows the development of networks with the predominance of doctors researchers and space for other researchers in training. Contributions of the Study: The study reveals the difficulties faced by faculty members and students in the incorporation of new accounting principles and the assimilation of knowledge, indicates gaps in the need for training and improvements in the teaching process in order to increase the quality of accounting teaching. In addition, it indicates potential research gaps and demonstrates that the subject absorbs even researchers in training about research conducted by doctors, denoting the importance of research groups and networks. Objetivo: La investigación analiza la enseñanza de las ciencias contables en vista de la convergencia con los estándares internacionales de contabilidad, desde la perspectiva de la producción científica. Metodología: En el estudio, el enfoque del problema se produce de forma cualitativa y cuantitativa, con respecto al objetivo de forma descriptiva y, con respecto a los procedimientos técnicos, la identificación de 21 artículos sobre ‘enseñanza’ y ‘NIIF’ en el período comprendido entre 2007 hasta 2018, que fueron soporte para el análisis documental y la revisión sistemática. En el desarrollo de la propuesta, utilizamos procedimientos de análisis de contenido con la categorización de los trabajos y sus contribuciones a la discusión. Resultados: Los resultados muestran la preocupación por el currículo, los profesores y los estudiantes en el proceso de enseñanza, en relación con la percepción y la adquisición de conocimientos. Se han identificado problemas y limitaciones tanto en los estudiantes como en los maestros, pero con resultados más consistentes en períodos más alejados del comienzo de la convergencia a los estándares internacionales de contabilidad. Respecto a las investigaciones, los principales investigadores del tema conjunto Docencia y NIIF, Jorge Niyama, Dulcinéli Botelho y Roberto Carlos Klann, y otros autores cuyas publicaciones sobre el tema se publicaron en revistas de alta calidad. En general, la investigación sobre el tema permite el desarrollo de redes con predominio de investigadores y espacio para otros investigadores en formación. Contribuciones del Estudio: El estudio, que revela las dificultades que enfrentan maestros y estudiantes en la incorporación de nuevos principios contables y la asimilación de conocimientos, indica brechas en la necesidad de capacitación y mejoras en el proceso de enseñanza para aumentar la calidad de la educación contable. Además, señala los posibles vacíos de investigación y demuestra que el sujeto absorbe incluso a los investigadores en formación en investigación llevada a cabo por médicos, lo que denota la importancia de los grupos y las redes de investigación. Objetivo: A pesquisa analisa o ensino de ciências contábeis diante da convergência aos padrões internacionais de contabilidade, sob a perspectiva da produção científica. Metodologia: No estudo, a abordagem do problema ocorre de forma quali-quantitativa, quanto ao objetivo de forma descritiva e, no que tange aos procedimentos técnicos, a identificação de 21 artigos sobre “ensino” e “IFRS” no período compreendido entre os anos de 2007 a 2018, que foram suporte para a análise documental e revisão sistemática. No desenvolvimento da proposta empregou-se procedimentos de análise de conteúdo com a categorização dos trabalhos, e suas contribuições para a discussão. Resultados: Os resultados evidenciam a preocupação com o currículo, os docentes e discentes no processo de ensino, em relação a percepção e à aquisição de conhecimentos. Foram identificados problemas e limitações tanto em discentes como em docentes, mas com resultados mais consistentes em períodos mais distantes do início da convergência aos padrões internacionais de contabilidade. No que tange às pesquisas, os principais pesquisadores do tema conjunto Ensino e IFRS, Jorge Niyama, Dulcinéli Botelho e Roberto Carlos Klann, e demais autores cujas publicações sobre o tema ocorreram em periódicos de elevada qualidade. Em geral, pesquisas sobre a temática permitem o desenvolvimento de redes com a predominância de pesquisadores doutores e com espaço para os demais pesquisadores em formação. Contribuições do Estudo: O estudo ao revelar as dificuldades enfrentadas pelos docentes e discentes na incorporação dos novos preceitos contábeis e da assimilação do conhecimento, indica lacunas de necessidade de capacitação e de melhorias no processo de ensino a fim de ampliar a qualidade do ensino contábil. Além disso, sinaliza potenciais lacunas de pesquisa e demonstra que a temática absorve inclusive pesquisadores em formação em pesquisas conduzidas por doutores, denotando a importância dos grupos e das redes de pesquisa. Portal de Periódicos Eletrônicos da UFRN 2020-01-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/19618 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 No. 1 (2020): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 Núm. 1 (2020): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 12 n. 1 (2020): Jan./Jun. 2176-9036 10.21680/2176-9036.2020v12n1 spa https://periodicos.ufrn.br/ambiente/article/view/19618/12367 Copyright (c) 2020 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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