Análise da percepção dos profissionais da área de Contabilidade da Administração Pública Estadual em relação ao processo de adesão aos padrões internacionais estabelecidos pelo Ifac: um estudo no estado de Alagoas em 2024

Abstract

Currently with increased competitiveness, markets are becoming increasingly close. Thus, the world undergoes a pressing need for information that supports decision- making, not only in the private sector, but also within the public sector. In this context, public accounting has an important role to play, record and demonstrate budgetary, financial, equity and potential situations aspects, but for that information to be useful, must be comparable, representative, reliable and timely. A public accounting is undergoing a process of change with the adoption of the harmonization and convergence of international accounting standards process, information become more transparent and understandable attempt to improve the quality of accounting information. Against this backdrop, this study aims to determine the degree of students' knowledge of past periods of Accounting course at the Federal University of Alagoas in relation to such changes, through exploratory research. The results of the application procedures for this study, using the techniques of literature and field research, applied through a questionnaire reveal that students' level of discernment is unimpressive and needs greater coverage by the University, so that they become competent professionals in the future.