Conhecimento teórico-prático das normas IFRS por contadores recém-contratados: percepção de gestores e contadores de uma empresa petrolífera brasileira

Abstract

This study aims to analyze managers perception about the theoretical and practical knowledge of IFRS for newly hired accountants of a Brazilian oil company. The study is justified by the observation that the traditional teaching of colleges and universities are not meeting the market demands, and in many companies complemented by courses in corporate universities and external courses. The survey was conducted through a methodology of a single case study. The methodology was that of a single case study. To achieve the proposed objectives were documents, questionnaires to the company's managers and accountants interviewed the same company and held triangulation. The results showed that despite the newly hired accountants have attended his graduation during the updating and adaptation of teachers and educational institutions to IFRS, managers assessed the performance of newly hired accountants assigning a level of performance satisfaction 71%. Among the positive highlights is the theoretical and practical knowledge about the rules that deal with Fixed Assets, The Conceptual Framework for Financial Reporting, Provisions, Contingent Liabilities and Contingent Assets and Presentation of Financial Statements. Standards worst evaluation were dealing in financial instruments, the initial adoption of the technical pronouncements CPCs 15-41, disclosure of related parties, business combination and leasing operations. The corporate university company offered courses that address IFRS in recent years, and achieved good degree of satisfaction of managers as well as being remembered by accountants as important role update of international accounting standards and theories with the focus of the organization, although only one to have made progress on IFRS.