La enseñanza de contabilidad frente a las principales alteraciones de la convergencia de la contabilidad brasileña a las normas internacionales de la contabilidad

Abstract

The general purpose of this study is to assess the main alterations which are generated from the process of convergence of Brazilian Accounting to the international norms of accounting, in the teaching related to teaching accounting in Federal Institutions of Higher Education in the State of Rio Grande do Sul. Regarding the specific purposes, they are: a) to describe the main alterations caused in the teaching process as a result of the convergence of Brazilian Accounting; b) to identify the alterations which occurred in the convergence of Brazilian Accounting to the international norms of accounting; and c) to present, to accounting teachers, a proposal of pedagogical actions which allow reflection regarding the teaching process as a result of the convergence of Brazilian Accounting to the international standard. Therefore, to be able to find the answer to the purpose of this study: What are the main alterations caused, from the process of convergence of Brazilian Accounting to the international norms of accounting, in the teaching process in relation to the teaching of accounting in Federal Institutions of Higher Education in the State of Rio Grande do Sul? This study is justified by taking into consideration that the alterations in the Corporate Law, the issuing of accounting pronouncements by the Committee of Accounting Pronouncements (Comitê de Pronunciamentos Contábeis) and the edition of the Brazilian Norms of Accounting (Normas Brasileiras de Contabilidade) by the Federal Board of Accounting (Conselho Federal de Contabilidade), which reflect on the elaboration and presentation of financial statements, the alterations were introduced by the convergence to international norms of accounting, and, consequently, in the teaching of accounting. Concerning the theoretical contribution of this study, the following themes will be developed: reflection of the teaching practice; teaching in Higher Education; accounting thinking in Brazil; and, the process of convergence of Brazilian Accounting. The research is characterized as a social applied research, exploratory, descriptive, of qualitative approach, with data collection through document analysis, though the setting of a structured questionnaire with open questions to teachers of accounting and graduating students in the Course of Accounting Sciences in 2012, and conducting structured interviews with open questions with the coordinators of the Course of Accounting Sciences, in Federal Institutions of Higher Education in the State of Rio Grande do Sul, in Brazil, which offer the Course of Accounting Sciences: the Federal University of Rio Grande do Sul (Universidade Federal do Rio Grande do Sul (UFRGS)), the Federal University of Santa Maria (Universidade Federal de Santa Maria (UFSM)) and the Federal University of Rio Grande (Universidade Federal do Rio Grande (FURG)). Based on the analyzes it can be stated that with the implementation of the process of convergence of Accounting through the accounting pronouncements which established doctrines towards Accounting, in which the essence prevails over the form, the work to be required from the accounting professional, from the alteration of legislation, norms and regulations, is different from what it used to be like. Now, the accounting professional has to exercise what is called the professional judgment of accounting choices in the exercise of their profession. Thus, with the insertion of these conceptual alterations in Accounting, the teaching of accounting should also undergo changes, requiring, from the teacher of accounting, the need to reflect on their action. As a contribution of this study, a Continuing Training Program to Teaching is proposed, leading to the professional development of the teacher of accounting and a Continuing Education and Research Forum to the discussion of accounting pronouncements and accounting norms, so that knowledge is built and rebuilt.