Uma Investigação acerca das Percepções dos Discentes do Brasil e de Portugal sobre a Convergência da Contabilidade aos Padrões Internacionais An Investigation on Students' Perceptions of Brazil and Portugal on the Convergence of International Accounting Standards

This research aimed to examine the perceptions of students from universities in Brazil and Portugal before the process of convergence to international standards of accounting. Therefore, the research took the form of structured questionnaires to students of higher education institutions in Brazil and Portugal. The study is based on a sample of 159 respondents, of which 112 Brazilian students and 47 students from Portugal. The data were treated by descriptive analysis of the data, using the software Statistical Package for Social Sciences - SPSS ®, renamed Predictive Analytics Software (PASW). The study concluded that 92% of Brazilians and 72.4% of the Portuguese claimed agree that the convergence of Brazilian accounting standards with international standards is welcome because it brings more benefits than costs to businesses. The results also revealed that 84.9% of students in