A percepção dos estudantes de Ciências Contábeis das Faculdades Pitágoras e UFMG sobre o estereótipo do profissional de Contabilidade no período após a adoção do IFRS

Abstract

The new accounting scenario released after the adoption of the International Financial Reporting Standards (IFRS) suggests a new profile of professional accounting, especially the counter. The aim of this study is to identify the perception of Accounting course students of two higher education institutions of the city of Belo Horizonte, UFMG - Federal University of Minas Gerais, Public Network and College Pythagoras, Private Network, seeking to allow a comparison with the result of the research conducted at UERJ - State University of Rio de Janeiro State of Rio de Janeiro. In order to achieve the objective of the survey questionnaires were applied, adopted by Saemann and Crooker (1999). The results indicate that students analyzed have traditional views about the accounting professional, contradicting the findings of Saemann and Crooker (1999) and validating the results found by Silva and Silva (2012). Facing the new situation resulting from the process of harmonization of Brazilian accounting standards with international accounting standards, the respondents have a change of perception of the stereotype of the accounting professionals in Brazil.