ACCOUNTING LEARNING AND THE PERCEPTION OF THE CONCEPT OF PROFIT: AN EXPLORATORY STUDY
DOI:
https://doi.org/10.17524/repec.v14i1.2479Keywords:
profit; learning accounting, historical costAbstract
Objective: The study aimed to verify if the understanding of the concept of profit and value manifested by individuals is associated with the formal learning level of accounting.
Methodology: The research consists of a group comparison study, which analyzed three samples of subjects with different levels of learning in accounting. Through a logistic model, other factors that may influence the understanding underlying the concept of profit were investigated.
Results and Contributions: The results suggest that there is no significant relationship between understanding the concept of profit and the level of formal accounting learning. However, it was observed that the fact that the subject belongs to the female gender can influence the way profit is understood. These findings contribute to the understanding of how the formal teaching process is related to the learning of fundamental accounting concepts and can be useful for guiding teaching strategies and even the political-pedagogical projects of the Accounting Sciences courses.
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