Perception of accounting professors in relation to changes in equity

Abstract

Brazilian accounting has been undergoing changes in order to converge their standards to international standards. Part of the regulatory changes related to accounting affected the  companies’ equity, through the creation of accounts or value reclassification in equity and other financial statements elements. The present work aimed to clarify questions related to the understanding of accounting teachers about such changes. The elaborated study was characterized as descriptive, being an ex post facto, documentary and field research, and it was used a questionnaire to collect information from the target public, formed by accounting professors in 1,115 accounting bachelor degree courses. In the questionnaire, affirmations were presented, which the respondents indicated the degree of agreement with each of them. In six of the statements there was a well-defined trend in the behavior of the responses, and there was no longer a predominant tendency in the response when approaching the perception about the impact of the changes in companies of different sectors. This heterogeneity in the answers was accentuated when analyzing the answers segmented by degree of respondent teachers.