A percepção dos discentes de Ciências Contábeis sobre os ativos NFT (Non-Fungible Token)

Abstract

The application of technology in the economic area has led to the emergence of digital assets such as Non-Fungible Tokens (NFTs). In this context, the present work sought to address how accounting students perceive these assets. Thus, the present study aimed to study the perception of accounting students at UFPB Campus I about NFT - Non-fungible Token (Non-fungible Token) assets. Regarding the methodology, this was a descriptive research, with a quantitative approach, survey survey and data collection through the use of a questionnaire answered by 83 accounting students. As a result, little as long as the students' knowledge was perceived in relation to nfts; concluding, in relation to the data collected in the research, that most of the students have a low level of knowledge about what NFTs are, their origin and application in accounting. Therefore, it is necessary to better approach this theme during the academic life of the accounting student.