Bitcoin e contabilidade: avaliação do nível de compreensão dos alunos a respeito de suas funções contábeis

Abstract

In order to measure students' level of understanding of accounting functions in relation to transactions with Bitcoin, this paper discusses the evolution of accounting over time and the need to record any event that would interfere with its object of study, which is the patrimony. With the emergence of virtual currencies and the growth of its popularity in the market, transactions with Bitcoin have increased, leading to a challenge for accounting. In this new scenario, it is necessary to be attentive to the criteria of measurement and recognition to make the necessary records in the accounting. Then, to measure the students' opinion about the accounting treatment for the transactions involving Bitcoin, a likert scale questionnaire was applied and a linear regression analysis was performed with five variables. The results were very varied and there was no direct relationship between the profile of the interviewees and the results obtained.