PERCEPTION OF THE TEACHERS OF UNDERGRADUATE COURSES IN ACCOUNTING ON THE ROLE AND PERFORMANCE OF THE ACCOUNTING PRONOUNCEMENTS COMMITTEE

Abstract

The main objective of this paper is to examine the perception of the teachers of undergraduate courses in Accounting in Brazil regarding the function and performance of the Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - CPC). The results are based on the perceptions of 190 (one hundred and ninety) teachers on the CPC function and performance (Study I) and the CPC relevance for the accounting profession (Study II). This is descriptive research, conducted through a survey. For data analysis descriptive statistics and chi-square (c² test) were adopted. Adopting chi-squared test was possible to identify whether category variables such as region, status, age, gender, institution of work, the discipline taught, being a full time teacher or having another parallel profession influenced the response patterns observed. Regarding Study I, most of the teachers recognize CPC as the entity responsible for the convergence in the country, contributing, thus, to the improvement   of accounting information. The entity’s evaluation was considered good, doing a good work on the convergence. Teachers don´t agree that CPC simply reflects the international standards. However, there is no consensus among the teacher in the fact that the speed at which the standards are published may be harming the discussions on convergence. Study II showed that most of the teachers agree that CPC allows more participation of the accounting professionals on elaborating accounting standards, strengthen and giving them substantive authority.