Análise da percepção dos profissionais de Pato Branco PR após a convergência das Normas Brasileiras de Contabilidade para os padrões internacionais

Abstract

The present work was elaborated with the main objective of analyzing the perception of Pato Branco - PR accounting professionals after the adoption of the Brazilian accounting convergence process to international standards. Given the need to understand the development of Brazilian accounting and the impact of CPC pronouncements in Brazil, as well as the changes brought by laws 11,638 / 2007 and 11,941 / 2009, the studies were directed to the analysis and reflection of these changes in accounting activity. To respond to the proposed objective, the main authors who wrote about the same subject were initially raised, among GRECCO, et al (2011), PASINI (2015) and GUIMARÃES et.al (2011), and then it was adapted Grecco’s (2011) questionnaire, which at the end consisted of 12 open and closed questions, which was distributed in accounting offices in the research area, obtaining a sample of 94 respondents. After the return of these questionnaires, the data were analyzed and compiled in order to contribute to the analysis of the answers. Through the analysis of the results it was possible to find the CPCs that had a “small”, “medium” and “large” impact on the accounting activity. However, the ones considered most relevant by the respondents were the CPCs 19 Joint Business, 39 Instruments Financial Statements: Presentation and CPC 37 Initial Adoption of International Accounting Standards, respectively. The results also showed that the convergence with international accounting standards brought several advantages and disadvantages, highlighting as the main advantage the standardization of accounting information and as disadvantage the increase in training expenses. This work contributed to the understanding of the process of convergence with international standards and their impact on the activities of accounting professionals.