A percepção dos concluintes do curso de ciências Contábeis a respeito dos ativos intangíveis: um estudo na Universidade Federal de Campina Grande (UFCG) – Campus de Sousa – PB.

Abstract

The objeticve of accounting is to provide useful data on equity, which will facilitate in decision making, both by managers or owners, as by those wishing to invest in the company. Thus, the records of the events within the company become relevant to its development, as evidenced in accounting are events such as debts, assets acquired, the capital invested in the business, because only with it, will gain knowledge of its development and growth. Thus, it is observed that in recent decades, the institutions, in general, has been trying to monitor and evaluate their intangible assets as well as brands and patents, software, the employees (known as human capital), among others that can generate benefits for the company. Thus, this study aimed to analyze the level of knowledge about intangibles by students graduating in accounting science from the Federal University of Campina Grande – Campus de Sousa-PB. Using such methodology to bibliographic research, field research and descriptive. In conclusion, as a result of data analysis, that students have knowledge of the meaning of an intangible, even those who have not yet paid the discipline of accounting theory. In this case, it is understood that students know the difference between a tangible asset of an intangible, as can be seen in the responses of these by comparing them with the concepts of literature.