PERCEPÇÕES DE LUCRO SOB A PERSPECTIVA CONTÁBIL E ECONÔMICA: UM LEVANTAMENTO COMPARATIVO ENTRE ESTUDANTES UNIVERSITÁRIOS E PROFISSIONAIS FORMADOS

The study by Kida and Hicks (1982) evaluated the perception of profit in accounting students from North American universities from practical situations, taking into account accounting and economic perspectives. The research showed that more advanced students tended to have an accounting profile. This study aims to evaluate the legitimacy of these assumptions to the present day, evaluating not only accounting students, with the original research base expanded to various areas of higher education, including graduates. A websurvey was carried out and 2,289 responses were obtained. The results indicate that accounting students tend to give more responses to the perception of accounting income than professionals already trained in accounting; in addition, there was an inverse analysis of the areas of economics and business administration.