Métodos de escrituração contábil digital e as novas tecnologias: uma análise das percepções dos estudantes de ciências contábeis do sertão paraibano.

Abstract

The screen work aimed to highlight the perception of students of Accountancy of a public institution of higher education and one other particular, about the methods of bookkeeping and new technologies, since this is considered of fundamental importance for the satisfactory performance of professional accounting department in this new century. This issue permeates the changes taking place in accounting in recent years, since she has been undergoing a constant improvement over several centuries, with significant changes in both the testing standards that guide the accounting records and procedures, with the computerization and the event of Internet, where the old work routines have given way to modernization within organizations.The study did not include students who were enrolled in the first period because they were not able, due to the lack of basic knowledge necessary to answer the questionnaire applied in this research. The methodology and the objectives sought was descriptive, since techniques were used for data collection from a given sample from the population chosen for convenience. In the aspect of classification according to the procedures used, the survey or survey technique was chosen because it fit best with the procedures of recruitment information, and ultimately, the analysis of the problem will be effected in a quantitative and qualitative, because the data will shaping of statistical methods. It is a little spread of knowledge in academia about the new technologies as a tool. Where only a tiny number of the universe surveyed said they would meet the Public System of Digital. Still similarly, it was found that the NFE is a document better known, however, since it is a public document, lack expand its dissemination in order to avoid fraud fundraising.