perception of undergraduate accountancy students in salvador (ba) about relevant accounting theory concepts

Clicks: 9
ID: 146492
2012
Free PDF
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This article has not been analysed, so there is no overall score — reader engagement is measured and shown alongside.
AI Quality Assessment
Not analyzed
Readership in this journal
Popular

Ranked #69 of 70 articles by views in sensors and actuators, b: chemical

Most read Least read

Bar heights use a square-root scale.

Mint this article as an NFT
Not yet minted

Create a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.

5 SUSD one-off · no wallet required
Sign in to mint
Abstract
Mastering basic Accountancy concepts appropriately and analyzing their characteristics are essential for the development of Accounting Theory. The financial decision making process requires knowledge on adequate economic values, which Accounting users are increasingly demanding. The aim of this research was to ascertain the understanding of some terms explored in the context of the subject Accounting Theory, such as assets, liabilities, goodwill, revenues, expenses, gains and losses. A sample was investigated, comprising 591 students enrolled in Accountancy programs who had already taken the subject Accounting Theory at higher education institutions (HEI) located in the city of Salvador (BA), Brazil. Logistic regression analysis of the results indicates that the relation between student performance and the teacher’s degree is more significant than the relation between student performance and type of HEI. In general, however, superficial concepts on the topics addressed in this study were cited at all levels. The results generally disclosed errors in the understanding of relevant accounting concepts for students’ education, mainly reflecting an outdated, or at least conservative view. When compared per type of education institution, the results indicate that students from public institutions better master the concepts considered in this study. The understanding improves further when the teacher’s degree evolves from specialist to M.Sc. and Ph.D.
Reference Key
bruni2012revistaperception Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Adriano Leal Bruni;Raimundo Nonato Lima Filho
Journal sensors and actuators, b: chemical
Year 2012
DOI
DOI not found
URL
http://www.repec.org.br/index.php/repec/article/view/176/610
Keywords Keywords not found

Citations

No citations found. To add a citation, contact the admin at info@scimatic.org

Comments

No comments yet. Be the first to comment on this article.