Accounting students' perception of on the basic conceptual framework of accounting

Abstract

The objective of this study was to analyze the students' understanding of the accounting sciences course on the concept and utility of the conceptual framework in accounting education. For the data collection, a structured questionnaire was used, applied in person in the period of May and June of 2017, in academics of the accounting sciences courses of two universities of Santa Catarina, one public and one community. The data of the 134 respondents were analyzed considering the difference between universities, gender, professional experience and also the fact that the respondent had or not attended the discipline of Accounting Theory. The results show that the quality of the accounting information is the aspect of the conceptual structure that the academics have less dominance, being that the students of the public university have more difficulty in the matter relative to the fair value, whereas those of the community university present greater difficulty in relation to the objective of accounting. As contributions, it is pointed out that faced with the greater difficulties of students, universities and teachers can modify their teaching plans, seeking to emphasize such themes. It is also demonstrated that the concepts learned during the course of the course are partly "lost" in the sequence, which may indicate the need for changes in didactics used by teachers.