A percepção dos docentes do curso de Ciências Contábeis da Universidade Federal de Campina Grande (UFCG) do campus de Sousa frente ás mudanças na contabilidade provocadas pelo processo de convergência ás normas internacionais.

Abstract

With the enactment of Law 11638/07 and later to 11 941/09 was open significant space in accounting for new Brazilian accounting practices, bringing innovations and starting the process of convergence of International Financial Reporting Standards (IFRS) through pronouncements, technical guidance, and interpretations of the Accounting Pronouncements Committee (CPC).The current scenario of accounting in Brazil is directly connected to the process of convergence with international accounting standards by Law 11.638/07 which made accounting more focused on principles than on rules, taking into consideration the essence in the form of accounting procedures.Within this scenario the research aims to check how teachers of the Accounting Course, at UFCG (Sousa – Paraíba) face these changes in accounting brought by the convergence process to International Accounting Standards.The methodology regarding the goals is descriptive and exploratory, as to the procedures, it is bibliographic or Survey, where it is going to be used as a questionnaire with teachers in the field of accounting at UFCG (Sousa-PB), and as regards to the approach of the problem, it is qualitative. The analysis is done through tables with percentages representing the research sample and the response at issue.The research has target teachers of the accounting field, that is, their perspective about the impact that international accounting standards caused Brazilian accounting under the aspect of the convergence process. The study is directed to teachers considering that they are the direct transmitters of knowledge to their students, and these students in the future may be acting in the business market. The same could achieve his goal, noting that teachers are seeing the convergence process as a process relevant to the students, believe that it is important that they are aware of these new accounting practices, as they are the future professionals of the market and are bringing for the classroom that foreground fairly well.