Performance of Accounting Sciences Undergraduate Students from High Education Institution of Bahia about the Recent Changes in Financial Statements


Accounting in Brazil has experienced changes in legislation, resulting in several changes in the set of financial statements. The objective of this research was to identify the domain of students of Higher Education Institutions (HEIs) in the state of Bahia before the changes caused in the financial statements following the recent Accounting legislation. The methodology adopted in this study was exploratory with a quantitative approach, in which a questionnaire was used as a research tool, composed of 16 statements that addressed the changes in the financial statements on the current Accounting nature legislation. Assertion addressed the major changes in the financial statements. Students participated in the survey of 62 campuses of Bahia IES. 212 responses that did not tend to normality using a Descriptive Statistics with chi-square test were analyzed. Finally, we applied the t-Student Hypothesis Test. The research concluded that the students of Bahian HEIs did not have domain about the changes in the financial statements by Law No. 11,638 (Brazil, 2007) and 11,941 (Brazil, 2009). Therefore, it is believed that this study contributes to awaken Bahian HEIs that have the Accounting course, to assess the need to adopt measures to change the reality reached, the negative performance of their students.

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Filho, R. , Moreira, S. , Amorim, R. , Pinheiro, F. and Moreira, R. (2015) Performance of Accounting Sciences Undergraduate Students from High Education Institution of Bahia about the Recent Changes in Financial Statements. Creative Education, 6, 549-563. doi: 10.4236/ce.2015.66055.

Conflicts of Interest

The authors declare no conflicts of interest.


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