KNOWLEDGE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN TEACHERS AND THEIR INFLUENCE ON ACCOUNTING LEARNING. CAREERS ACCOUNTING AND AUDITING AND ENGINEERING IN AUDITING OF THE UNESUM

Abstract

Currently, accounting processes require and require the application of international financial reporting standards (IFRS), which helps legal organizations, whether public or private, to have accounting information that can be understood universally for their analysis and interpretation, so the objective of this research is to know the degree of knowledge and application of IFRS and its influence on the teaching-learning process to students of the Accounting and Audit career of the State University of the South of ManabÍ­, being a matter of specialization in its professional stage, at the same time the hypothesis Knowledge of the International Financial Reporting Standards (IFRS) in teachers and its influence on accounting learning was raised. Careers Accounting and Auditing and Audit Engineering of UNESUM, since not knowing the IFRS prevents them and limits the competitive level in the future in the workplace. The methodology used was deductive because through the use of survey and interview it was found that the majority of teachers who teach the Accounting Chair said they did not know or apply any IFRS norm, in the Technical-professional field. He made a contrast of the research with a sample of surveys to the students who in their great majority answered that the teachers only handle the IFRS norms, in a lyrical scientific way, but they do not give a logical explanation of why their use in the structure of the states financial.