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Authors
Abstract(s)
No intuito de acompanhar os escândalos envolvidos na área da contabilidade que ocorreram e ocorrem em diferentes partes do mundo, é importante investigar qual a definição de contabilidade criativa para os profissionais de contabilidade. Este trabalho tem como finalidade abordar e clarificar os conceitos, as motivações da contabilidade criativa, relacionando esta com a atividade profissional e comportamento ético de um dos intervenientes principais da contabilidade, o Técnico Oficial de Contas. Por fim, identificam-se algumas práticas da contabilidade criativa e métodos empíricos na sua deteção. Esta investigação foi efetuada através da aplicação de um questionário aos Técnicos Oficiais de Contas de forma a compreender a sua perceção relativamente ao conceito e características da contabilidade criativa e a utilização de práticas de contabilidade criativa. Os resultados obtidos através do estudo empírico revelam que os técnicos oficiais de contas definem a contabilidade criativa como a utilização dos conhecimentos das normas contabilísticas para a manipulação dos valores das demonstrações financeiras não comprometendo os princípios deontológicos da profissão.
In order to keep up with the scandals related to the accounting area, that occurred and occur in different parts of the world, it is important to investigate what is the definition of creative accounting to accounting professionals. This work aims to address and clarify the concepts, the motivations of creative accounting, relating this with the occupation and ethical behavior of a key player of accounting, the Chartered Accountant. Lastly some creative accounting practices are identified and also empirical methods in their detection. This research was conducted through a questionnaire addressed to Chartered Accountants in order to understand their perceptions regarding the concept and characteristics of creative accounting the use and the use of creative accounting practices The results obtain from the empirical study reveal that the Chartered Accountants define creative accounting as the use of knowledge of accounting standards, for the manipulation of the results of financial statement values without jeopardizing the ethical principles of the profession.
In order to keep up with the scandals related to the accounting area, that occurred and occur in different parts of the world, it is important to investigate what is the definition of creative accounting to accounting professionals. This work aims to address and clarify the concepts, the motivations of creative accounting, relating this with the occupation and ethical behavior of a key player of accounting, the Chartered Accountant. Lastly some creative accounting practices are identified and also empirical methods in their detection. This research was conducted through a questionnaire addressed to Chartered Accountants in order to understand their perceptions regarding the concept and characteristics of creative accounting the use and the use of creative accounting practices The results obtain from the empirical study reveal that the Chartered Accountants define creative accounting as the use of knowledge of accounting standards, for the manipulation of the results of financial statement values without jeopardizing the ethical principles of the profession.
Description
Mestrado em Contabilidade
Keywords
Contabilidade criativa Ética TOC Manipulação de resultados Creative accounting Ethics Chartered accountants Manipulation of the results