Compreensão a respeito da ideia de princípios contábeis no contexto da produção da informação contábil

Abstract

The information is the main product of the accounting application, it is important to point out that such a product is assigned a function in the context of the decision-making process of those who are interested in the entity that reporting the information. Like any other product, the accounting information needs to present quality characteristics. The accounting principles are the base of the quality characteristics in accounting information as defined by the Federal Accounting Council. In this sense, it is crucial that professionals who are being prepared by universities to take up roles in the market, carry the understanding of the usefulness of the accounting principles in order to produce quality Information. Tha aim of this monograph was to ascertain the understanding of students of the accounting course of the Universidade Federal da Paraiba regarding the application of accounting principles in the process of producing accounting information. The methodology chosen was of type survey, with a questionnaire as a research tool and with the problem of research being answered with the use of descriptive statistics. The main findings of the study were the adherence of students understanding of accounting principles, in relation to the guidance from the Federal accounting council, notably those contained in resolution 750 and the fact that among the Characteristics of the profile considered in there search, none presented statistical significance to explain that understanding.