Ativo e sua mensuração: um estudo acerca do conhecimento agregado pela disciplina de Teoria da Contabilidade aos discentes do curso de Ciências Contábeis do Estado da Paraíba.

Abstract

This research aimed to verify the amount of knowledge on the discipline Accountancy Theory that the students from the degrees on Accountancy in the state of Paraíba have, especially concerning to the aspects of the asset and its mensuration. To achieving its goal, the research was conducted through analysis of the literature presented in various books and texts which deal with the subject and a questionnaire delivered to the students before and after they have taken the complete course in Accounting Theory. It can be, therefore, regarding to its methodology, considered a bibliographical and data collection /survey research. Through the analysis of data, performed with the means of a Microsoft Excel spreadsheet, we sought to examine the perception of the students who have not attended the discipline of Accounting Theory about the same discipline; investigate the knowledge of the students who already studied on Accounting Theory about active and aggregated knowledge about it; and identify the differences between the perceptions of students before and after attend the discipline of Accounting Theory. Accordingly, it can also be considered a descriptive. As a result, the data showed that 70,83% of the students which had attended Accountancy Theory have a consistent and satisfactory knowledge when evaluated about on the concept and measurement of an asset. On the other hand, the students that have not attended Accountancy Theory yet presented only 35,89% of some understanding on the subject.