Compreensão das regulamentações financeiras na Nigéria por estudantes de pós-graduação
DOI:
https://doi.org/10.18623/rvd.v23.n4.4930Palavras-chave:
Accounting Education, Financial Regulation, Regulatory Knowledge, Attitude, Compliance Readiness, NigeriaResumo
Esta pesquisa de métodos mistos investigou a conscientização, o conhecimento, as atitudes e a prontidão para o cumprimento das normas financeiras nigerianas por parte de estudantes de pós-graduação em contabilidade. Foi utilizado um delineamento de pesquisa sequencial explicativo. Os dados quantitativos foram coletados de 150 estudantes de pós-graduação por meio de um questionário estruturado, enquanto os dados qualitativos foram coletados por meio de entrevistas semiestruturadas com 15 participantes selecionados intencionalmente. Os dados quantitativos foram analisados utilizando médias, desvios padrão e correlação de Pearson, enquanto os dados qualitativos foram submetidos à análise temática. Os resultados revelaram altos níveis de conscientização regulatória (M ≈ 2,97, DP ≈ 0,77), conhecimento/compreensão (M ≈ 2,89, DP ≈ 0,80), atitudes favoráveis em relação à regulamentação financeira (M ≈ 2,93, DP ≈ 0,72) e prontidão para o cumprimento das normas (M ≈ 3,01, DP ≈ 0,74). A análise de correlação de Pearson indicou uma relação positiva moderada e estatisticamente significativa entre atitude e conhecimento (r = 0,347, p < 0,01). O intervalo de confiança de 95% para a correlação variou de 0,198 a 0,481, sugerindo uma associação positiva estável. Os resultados qualitativos destacaram a relevância percebida das regulamentações financeiras para a prática profissional, deficiências na profundidade curricular, dependência da exposição regulatória informal e a necessidade de treinamento regulatório estruturado e orientado para a prática. Embora os alunos tenham demonstrado atitudes positivas em relação à conformidade, muitos reconheceram seu limitado envolvimento prático com as estruturas estatutárias. O estudo conclui que aprimorar a integração curricular e a exposição experiencial às estruturas regulatórias é crucial para melhorar a competência regulatória entre os alunos de pós-graduação em contabilidade na Nigéria.
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