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Abstract
The main core of the accounting graduate courses disciplines – including “international accounting” – is to promote the development of knowledge and abilities that prepare the future accountant to fulfill the needs of the multiple users of accounting information in an international context. This paper analyzes the perceived impact of the discipline “international accounting” on the students’ formation. A survey conducted with students of two universities – one that offer “international accounting” and other that doesn’t – permit to test the proposed hypothesis: there’s a significant difference in the students’ engaged in the “international accounting” discipline and the others about the perceived knowledge and abilities to deal The main core of the accounting graduate courses disciplines – including “international accounting” – is to promote the development of knowledge and abilities that prepare the future accountant to fulfill the needs of the multiple users of accounting information in an international context. This paper analyzes the perceived impact of the discipline “international accounting” on the students’ formation. A survey conducted with students of two universities – one that offer “international accounting” and other that doesn’t – permit to test the proposed hypothesis: there’s a significant difference in the students’ engaged in the “international accounting” discipline and the others about the perceived knowledge and abilities to deal with international issues. Considering the lack of local studies and the emerging theme, this paper, although exploratory, could be useful to stimulate future research and to design and review accounting graduate courses, motivating governmental organisms, universities and professional bodies to discuss the accountant’s professional formation in Brazil.
Key-words: International accounting. Professional education. Knowledge and abilities.
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