FERREIRA, J. T.; http://lattes.cnpq.br/9847726423240361; FERREIRA, Jamille Trigueiro.
Résumé:
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.