Accounting teaching and the convergence process to international financial reporting standards

Abstract

Purpose: The research analyzes the teaching of accounting sciences in view of the convergence with international accounting standards, from the perspective of scientific production.
 Methodology: In the study, the approach of the problem occurs in a qualitative and quantitative methods, concerning the objective in a descriptive way and, regarding the technical procedures, the identification of 21 articles on "teaching" and "IFRS" in the period from 2007 to 2018, which were support for the documental analysis and systematic review. In the development of the proposal, we used content analysis procedures with the categorization of the articles, and their contributions to the discussion.
 Results: The results indicate the concern with the curriculum, faculty members and students in the teaching process, in relation to the perception and the acquisition of knowledge. Problems and limitations have been identified in both students and faculty members, but with more consistent results in farther periods from the beginning of convergence to international accounting standards. With Regard to the research, the main researchers of the joint theme Teaching and IFRS, Jorge Niyama, Dulcinéli Botelho and Roberto Carlos Klann, and other authors whose publications on the subject occurred in high quality journals. In general, research on the subject allows the development of networks with the predominance of doctors researchers and space for other researchers in training.
 Contributions of the Study: The study reveals the difficulties faced by faculty members and students in the incorporation of new accounting principles and the assimilation of knowledge, indicates gaps in the need for training and improvements in the teaching process in order to increase the quality of accounting teaching. In addition, it indicates potential research gaps and demonstrates that the subject absorbs even researchers in training about research conducted by doctors, denoting the importance of research groups and networks.