Percepção dos discentes de ciências contábeis sobre a aplicação das normas internacionais no ensino. Um estudo na Universidade do Estado do Rio Grande do Norte

The study has for objective to analyze general to analyze the perception of the students of Accounting Sciences on the International Norms in the teaching of the University of the State of Rio Grande do Norte. it was accomplished through a descriptive research, with quantitative approach, sample of the research was composed by students of the first to the tenth period of the course of Accounting Sciences of the Institution. For the analysis of the data and of the relationship among the studied variables were used average of answers, global frequency for statement-answer and techniques of hierarchical grouping, the results of the research, which suggest that the students of the course of Accounting Sciences of UERN they possess a knowledge, even if superficial, even of low level in relation to the International Norms of Accounting. Besides the results point that the respondents are, in his/her majority, female, being in the average of age of to the 25 years, it was also demonstrated that the traditional method of teaching, which is based on the authority and in the teacher, it is it more used at classroom by the teachers.