A contabilidade para tomada de decisão: percepção dos alunos do curso de Ciências Contábeis acerca da disciplina de análise das demonstrações contábeis

Abstract

This research aimed to examine the perceptions of students attending both the morning and evening UFPB Accounting course, regarding the degree of importance given by students to analyze the financial statements as an informational tool for decision making. We sought initially a theoretical basis, thus developing a literature on the subject. A field study where a survey was done by applying questionnaires designed in accordance with the problem, objectives and theoretical foundations, students of terms, 7 and 8 of the morning shift, 9 ° and 10 ° from the night shift, where these questionnaires were personally applied to students in the classroom reaching a sample of 88 respondents. The results pointed to the existence of a very strong awareness of the importance of analyzing statements, it can be observed both in assertions that tend to agreement on those which tend to disagreement and in their answers to the open questions. It was found that most students have a perception that the analysis of financial statements is an important tool for the performance of their future careers as accountants, besides observing a knowledge base on the analysis of satisfactory statements on the issues applied to them.