KNOWLEDGE ABOUT PARTICULARITIES OF THE RURAL ACCOUNTING: AN EXPLORATORY STUDY WITH ACCOUNTANTS OF THE METROPOLITAN AREA OF RECIFE

Abstract

The Rural Accounting has peculiars characteristics that differentiate it of the applied Accounting the other sections. The Brazil possesses one of the largest bovine flocks of the planet and it is one of the largest exporters of agricultural products of the world. Agribusiness reached, in 2004, almost 60% of the list of exports of the State of Pernambuco. Before these facts, the present article has as objective to evidence the level of the accountants’ of the Metropolitan Area of Recife of the particularities of the Rural Accounting knowledge. For so much, it took place a field research, through the application of a questionnaire to the students of the courses of MBA in Accounting of UFPE. Initially, the peculiarities of the Rural Accounting will be presented and, later on, the result of the research will be shown, where it was verified that 91% of the interviewees consider bad or to regulate its knowledge in relation to the Rural Accounting. This information was checked when verifying the percentile of 6% of accountants that they got right more than 60% of the specific subjects of the Rural Accounting. In the analysis of the data, statistically was evidenced that there is not association between the percentile of successes and the professional experience or the teaching institution, demonstrating that the ignorance of this theme is generalized.