摘要：This article aims to identify the perceptions of academics students of Accounting in relation to the concepts studied in the discipline of accounting theory and its relationship to other course subjects. A structured questionnaire was sent electronically to students enrolled in the three private universities in western Santa Catarina was used: University of the West of Santa Catarina (Unoesc), University of Contestado (UNC) and the University of the Community of the Region of Chapecó (Unochapecó). Data from 163 respondents were analyzed considering the students who went through the study of this discipline and those who have not yet Studied, using the Descriptive Analysis and Correspondence Analysis (ANACOR). The results indicate that most students consider the discipline of theory important for learning, for travel and to for the understanding of other disciplines. It was also observed that participants with lower age (17-21 years) had higher perceptions of expense and to loss concepts. We conclude that the discipline of accounting theory does not show significant changes after being administered in the course of Accounting, since students who have not attended the course had higher concepts for liabilities, income and loss, when compared with students already studied.
