The perception of teachers about the contribution of philosophy to accountant education in Brazil under the Financial Reporting Standards (IFRS)

Abstract

The adoption of international accounting standards requires the ability to judge by accounting students in order to make decisions that involve professional subjectivism, derived from principles-based accounting. Thus, this exploratory study aims to investigate the relevance of Philosophy to the formation of the accountant in Brazil under the IFRS. Ten semi-structured interviews were conducted with professors who teach subjects that deal with accounting standards in accounting courses at public universities in the state of Rio de Janeiro being the data analysed according to the content analysis methodology and with the software Nvivo11. It was verified that Philosophy is relevant and positively adds the formation of the future accounting professional, since it assists students in dealing with subjectivism arising from the adoption of international accounting standards, as well as stimulating their criticality.

Keywords

• filosofia
• educação contábil
• ifrs
• interdisciplinaridade