Qualitative Characteristics of Accounting Information: A Study of the Perception of Conclusive Course of Accounting Sciences from UFCG

The purpose of accounting is to provide information to users able to motivate and to make more reliable decision making. Therefore, it is necessary that such information be provided with features that grant you quality. The present study aimed to examine whether the conclusive students of accounting sciences campus UFCG Sousa, the form of presentation of financial information and the presence of these quality characteristics, generate impact / influence in decision making, we sought to further evaluate the respondents perception of the degree of importance of each characteristic. The research was applied along the 40 conclusive, this non-probability sample and accessibility through a questionnaire in which the questions were arranged in two ways: first by the absence of features induce the respondent to make a decision, and later with the presence of characteristics, in order to assess whether this way there would be any change in decision making; was also a scale, whereby it was possible to assign the degree of importance to each characteristic. Through data analysis, it was concluded that the presentation and the presence of the qualitative characteristics of accounting information impact on decision making, and that conclusive showed a satisfactory level of knowledge about the qualitative features and overall judge these as important or very important.