Abstract
Accounting in Brazil has experienced changes in legislation, resulting in several changes in the set of financial statements. The objective of this research was to identify the domain of students of Higher Education Institutions (HEIs) in the state of Bahia before the changes caused in the financial statements following the recent Accounting legislation. The methodology adopted in this study was exploratory with a quantitative approach, in which a questionnaire was used as a research tool, composed of 16 statements that addressed the changes in the financial statements on the current Accounting nature legislation. Assertion addressed the major changes in the financial statements. Students participated in the survey of 62 campuses of Bahia IES. 212 responses that did not tend to normality using a Descriptive Statistics with chi-square test were analyzed. Finally, we applied the t-Student Hypothesis Test. The research concluded that the students of Bahian HEIs did not have domain about the changes in the financial statements by Law No. 11,638 (Brazil, 2007) and 11,941 (Brazil, 2009). Therefore, it is believed that this study contributes to awaken Bahian HEIs that have the Accounting course, to assess the need to adopt measures to change the reality reached, the negative performance of their students.
Highlights
The Corporate Accounting in Brazil has and continues to go through transformation processes guided by Accounting rules
With the enactment of Law No 11,638 (Brazil, 2007) known as the New Corporate Law this was no different. This law amended, revoked and introduced new provisions to Law 6404 (Brazil, 1976), Corporate Law, in which the emphasis in this research is intended to changes in the financial statements, as well as performance analysis of the course students of Accounting in Higher Education Institutions (HEIs) in the state of Bahia
This article is guided by the following problem: The students of Accounting Course of Higher Education Institutions in Bahia dominate the changes in the Financial Statements after the promulgation of the Law 11,638/07 and 11,941/09?
Summary
The Corporate Accounting in Brazil has and continues to go through transformation processes guided by Accounting rules. In a survey conducted by Espejo et al (2010) aimed to assess the knowledge of students in a higher education institution in the state of Paraná on the main changes in the financial statements after Law 11,638 (Brazil, 2007), the authors found that students had knowledge domain. In this way, this article is guided by the following problem: The students of Accounting Course of Higher Education Institutions in Bahia dominate the changes in the Financial Statements after the promulgation of the Law 11,638/07 and 11,941/09?. It is remarkable that there is a lack of research focused simultaneously on all of the existing financial statements and the domain of students on these changes
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