Contabilidade baseada em princípios versus contabilidade baseada em regras: um estudo sob percepção dos concludentes da UFCG e dos profissionais contábeis da cidade de Sousa-PB.

Abstract

In recent years, accounting has undergone transformations wider in order to keep international changes. However, the diferences between countries result in a differentiated development of accounting practices, since the accounts it is a social science and is strongly influenced by the environment in which it is inserted. Thus, with respect to accounting systems, these may be rules-based or principles, and these can include differences and accept the judgments of accounting professionals, since the other rules-based is increased comparability is that the guidelines detailed must reduce the effects of differences in professional judgment. In this context, the research should as general objective to verify the perception of accounting professionals and the conclusive evidence of the course of Accounting Sciences of the city of Sousa based on accounting principles versus rules-based accounting. Using a methodology literature, field research and descriptive. Getting the results that the majority of respondents, both professionals and learners, has a certain level of knowledge about the topic in question. Note that both parties sought other ways to keep themselves updated. Observed Even though most students know the convergence process accounting. Understanding what is the purpose of each system and its advantages and disadvantages, knowing the topic covered in this research, in a satisfactory manner.