A atualização dos profissionais contábeis do Amazonas quanto à convergência das normas internacionais de contabilidade: o papel da educação continuada nesse processo

Abstract

The convergence of accounting standards to international standards has generated changes in Brazilian accounting practices and laws reflecting the results earned by the companies. However , the changes in the curricula of courses in Accounting did not follow the speed of these changes , indicating that even professionals recently formed, may have disabilities in relation to knowledge aimed at convergence of Brazilian standards with international standards. In this sense , the screen goes into the need for continued education as it pertains to training and updating of accounting professionals throughout the country, especially for graduates prior to changes in accounting rules , especially in states such as the Amazon, where the shortage of skilled labor has resulted in the importation of professionals from other regions of Brazil . Thus, this study was to analyze whether there is general among the counters of the state of Amazonas, the culture of continuing education, as well as knowing the reflection of that quest at level update these professionals regarding the convergence of international accounting standards . Was first performed a literature search on Brazilian accounting standards and convergence with international standards; the accounting professional in Brazil, explaining about the evolution of the profession, their training and the skills and competencies demanded by the labor market; and, finally, Continuing Education, contemplating the concepts and definitions , programs Continuing Education in Brazil and abroad and the importance of Continuing Education under the focus of the Human Capital Theory. In addition, a survey was conducted with the application of a questionnaire to 99 counters closed in the state of Amazonas. Was used for the treatment of the data descriptive statistics, calculating the mode, median, mean and standard deviation, in addition to the chi- square test, with a significance level of 5 % . The results showed that there is a significant culture of continuing education among respondents, however, the overall average of updating professional corresponded to a level between weak and regular. It was concluded that the culture of the search for continuing education was important to increase the level of professional updating factor, since a significant portion of total respondents who reported having sought continuing education concerning the convergence of international accounting standards, level had a good regular update. The opposite was also noticed, when most accountants who reported having little or nothing sought continuing education on the subject, demonstrated a poor level of bad update. These results are consonant with the Human Capital Theory.