O conhecimento do futuro profissional contábil acerca das principais alterações na legislação societária: um estudo junto aos discentes de contabilidade de uma IES Pública.

Abstract

The world has experienced an evolutionary development of new technologies and market opening, with the constant changes in the Brazilian Corporate Law. Therefore, this study aimed to provide knowledge of future accounting professionals, about the changes in the Corporate Law. For the development of this research methodology used was classified as exploratory, descriptive literature, field research, document and quantitative approach. To achieve the proposed objectives, a questionnaire was applied along the graduating students of accounting sciences UFCG in order to meet the proposed objectives. As a result of the research showed that these students have little knowledge about changes in Brazilian corporate law, especially as regards the Laws 11. 638 , 2007 , 11.941 , 2009 and CPC 00 which was updated in 2011, demonstrating that these future professionals are leaving university without all the knowledge necessary for the development of accounting practice.