دورية أكاديمية
AN INVESTIGATION ABOUT THE LEVEL OF KNOWLEDGE AND COMPLIANCE OF THE APPLICATION OF FUNDAMENTAL ACCOUNTING PRINCIPLES IN ACCOUNTANCY FIRMS ; UNA INVESTIGACIÓN SOBRE EL NIVEL DE CONOCIMIENTO Y OBSERVANCIA DE LA APLICACIÓN DE LOS PRINCIPIOS FUNDAMENTALES DE CONTABILIDAD EN OFICINAS DE CONTABILIDAD ; UMA INVESTIGAÇÃO SOBRE O NÍVEL DE CONHECIMENTO E OBSERVÂNCIA DA APLICAÇÃO DOS PRINCÍPIOS FUNDAMENTAIS DE CONTABILIDADE EM ESCRITÓRIOS DE CONTABILIDADE
| العنوان: | AN INVESTIGATION ABOUT THE LEVEL OF KNOWLEDGE AND COMPLIANCE OF THE APPLICATION OF FUNDAMENTAL ACCOUNTING PRINCIPLES IN ACCOUNTANCY FIRMS ; UNA INVESTIGACIÓN SOBRE EL NIVEL DE CONOCIMIENTO Y OBSERVANCIA DE LA APLICACIÓN DE LOS PRINCIPIOS FUNDAMENTALES DE CONTABILIDAD EN OFICINAS DE CONTABILIDAD ; UMA INVESTIGAÇÃO SOBRE O NÍVEL DE CONHECIMENTO E OBSERVÂNCIA DA APLICAÇÃO DOS PRINCÍPIOS FUNDAMENTAIS DE CONTABILIDADE EM ESCRITÓRIOS DE CONTABILIDADE |
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| المؤلفون: | Fank Paganotto, Juliane, Pitwak Rossoni, Estela, Ribeiro Filho, José Francisco |
| المصدر: | Journal of Education and Research in Accounting (REPeC); Vol. 1 No. 2 (2007); 94-110 ; Revista de Educação e Pesquisa em Contabilidade (REPeC); v. 1 n. 2 (2007); 94-110 ; 1981-8610 ; 10.17524/repec.v1i2 |
| بيانات النشر: | Academia Brasileira de Ciências Contábeis (ABRACICON) |
| سنة النشر: | 2008 |
| المجموعة: | Revista de Educação e Pesquisa em Contabilidade (REPeC) |
| مصطلحات موضوعية: | Accounting Principles, Sustained Education, Information Quality, Princípios Contábeis, Educação Continuada, Qualidade da Informação, Principios Contables, Educación Continuada, Calidad de la Información |
| الوصف: | Accountancy as applied social science has an extremely important function in the world of business, since it is expected for it to produce information that can subsidize its users when taking decisions with the less possible risk. In view of this, this research aims at verifying if the theories related to Fundamental Accounting Principles – FAP -, the foundation of Accountancy, are being applied correctly in Accounting firms in the city of Cacoal, State of Rondonia, by aiming at knowing the level of accountants’ knowledge regarding the FAP and the appearance of fines and penalties of fiscal, tax or ethical character that arise as a result of their practice, in addition to the scientific learning and the profile of professionals responsible concerning the schooling degree and the search of sustained education, as well as still trying to know how such conduct may interfere in the quality of information rendered to its users. From the methodological point of view, the research is characterized for being bibliographical and performed in the field, as well as having an exploratory, descriptive and explanative character with the application of the deductive method and semi-structured collection instrument, and the non-intentional, probabilistic technique. It was possible to conclude that Accounting professionals in the city of Cacoal have sought new knowledge within the accounting and similar areas by using the results as a base, and also stimulating their employees in this sense by believing they can minimize failures and improve customers’ satisfaction concerning produced information in this way. As for the FAPs, they demonstrated reasonable knowledge, and there is a low incidence of penalties in their regard that does not exempt the need for deeper studies. ; La Contabilidad como ciencia social aplicada tiene función de mucha importancia en el mundo de los negocios, pues de ella se espera la producción de informaciones que puedan subsidiar sus usuarios en la toma de decisiones con el menor riesgo posible. Frente a ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Portuguese |
| العلاقة: | https://www.repec.org.br/repec/article/view/11/12Test; https://www.repec.org.br/repec/article/view/11Test |
| الإتاحة: | https://doi.org/10.17524/repec.v1i2Test https://www.repec.org.br/repec/article/view/11Test |
| حقوق: | Copyright (c) 2014 Revista de Educação e Pesquisa em Contabilidade (REPeC) |
| رقم الانضمام: | edsbas.FF9521BC |
| قاعدة البيانات: | BASE |
| الوصف غير متاح. |