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Abstract(s)
As práticas de contabilidade criativa ocorrem como resultado da imprecisão do normativo
contabilístico e no âmbito do quadro regulamentar contabilístico, mas também ocorrem pelo facto
da criatividade humana desconhecer fronteiras (Gherai & Balaciu, 2011). Nem sempre as
soluções encontradas pela contabilidade criativa estão erradas, mas a sua intenção e magnitude
determina a verdadeira natureza e justificação da sua ocorrência (Shah, Butt & Tariq, 2011). A
contabilidade criativa quando intencional distorce a informação contabilística e financeira, sendo
possível, deste modo, manipular o comportamento dos stakeholders, influenciando o processo
de tomada de decisão. Assim, prevê-se que as empresas portuguesas utilizem práticas de
contabilidade criativa de modo a espelhar a imagem desejada e não a imagem real.
Neste contexto, esta investigação consiste em analisar, na perspetiva dos contabilistas
certificados, a magnitude da contabilidade criativa no contexto português. O estudo visa ainda
analisar se as características individuais do contabilista certificado influenciam a sua perceção
acerca da contabilidade criativa. Para alcançar os objetivos propostos, utiliza-se uma
metodologia de natureza quantitativa.
Com base numa amostra de 160 contabilistas certificados, os resultados deste estudo
indicam que a maioria dos contabilistas certificados considera que: a contabilidade criativa é
legal, porque é desenvolvida no âmbito do normativo contabilístico; apesar de se desenvolver
contabilidade criativa nas empresas e de estas distorcerem a informação é possível confiar nas
demonstrações financeiras; as práticas mais frequentes estão relacionadas com a
depreciação/amortização de ativos, com a antecipação ou adiamento do reconhecimento de
gastos, rendimentos ou provisões e com a omissão de informação nas demonstrações
financeiras; os principais intervenientes de contabilidade criativa são os gestores, estando as
suas motivações associadas à redução do custo do capital e à minimização dos impostos, dado
que as empresas mais afetadas por este fenómeno são micro e pequenas empresas (na área
dos serviços); os principais prejudicados são o Estado e a empresa; apesar de ser fácil de
implementar é desejada a mitigação da contabilidade criativa de forma a obter informação
financeira com maior credibilidade. Os resultados deste estudo revelam ainda que
estatisticamente: a perceção da legalidade, da facilidade de implementar e a necessidade de
atenuar a contabilidade criativa é influenciada pelas habilitações literárias, experiência e área de
formação do contabilista certificado e que a perceção deste relativamente à facilidade de
identificar a contabilidade criativa nas demonstrações financeiras é influenciada pelas suas
habilitações literárias, género e área de formação.
Este estudo revela-se importante para o desenvolvimento da literatura e para os usuários
da informação contabilística e financeira.
Creative accounting practices occur as a result of the imprecision of accounting regulations and within the scope of the accounting regulatory framework, but also because human creativity does not know boundaries (Gherai & Balaciu, 2011). The solutions found by creative accounting are not always wrong, but their intent and magnitude determines the true nature and justification of their occurrence (Shah, Butt & Tariq, 2011). Creative accounting, if intentional, distorts accounting and financial information, thereby manipulating stakeholder behavior, influencing the decision-making process. Thus, it is expected that Portuguese companies use creative accounting practices in order to mirror the desired image and not the real image. In this context, this research consists of analyzing, from the perspective of certified accountants, the magnitude of creative accounting in the Portuguese context. The study also aims to analyze whether the individual characteristics of the certified accountant influence their perception about creative accounting. To achieve the proposed objectives, a quantitative methodology is used. Based on a sample of 160 certified accountants, the results of this study indicate that most certified accountants consider that: creative accounting is legal because it is developed within the framework of accounting regulations; despite the fact that creative accounting is developed in companies and from these distortion of information it is possible to rely on the financial statements; the most frequent practices are related to the depreciation / amortization of assets, with the anticipation or postponement of the recognition of expenses, income or provisions and omission of information in the financial statements; the main actors in creative accounting are managers, with their motivations associated to the reduction of the cost of capital and the minimization of taxes, since the companies most affected by this phenomenon are micro and small companies (in the service area); the most affected are the State and companie; although it is easy to implement, it is desired to mitigate creative accounting in order to obtain more credible financial information. The results of this study also reveal that statistically: the perception of legality, the ease of implementation and the need to attenuate creative accounting is influenced by the literary qualifications, experience and area of training of the certified accountant and that the perception of identifying, easily, creative accounting in financial statements is influenced by their literacy, gender and area of training. This study is important for the development of the literature and for the users of accounting and financial information.
Creative accounting practices occur as a result of the imprecision of accounting regulations and within the scope of the accounting regulatory framework, but also because human creativity does not know boundaries (Gherai & Balaciu, 2011). The solutions found by creative accounting are not always wrong, but their intent and magnitude determines the true nature and justification of their occurrence (Shah, Butt & Tariq, 2011). Creative accounting, if intentional, distorts accounting and financial information, thereby manipulating stakeholder behavior, influencing the decision-making process. Thus, it is expected that Portuguese companies use creative accounting practices in order to mirror the desired image and not the real image. In this context, this research consists of analyzing, from the perspective of certified accountants, the magnitude of creative accounting in the Portuguese context. The study also aims to analyze whether the individual characteristics of the certified accountant influence their perception about creative accounting. To achieve the proposed objectives, a quantitative methodology is used. Based on a sample of 160 certified accountants, the results of this study indicate that most certified accountants consider that: creative accounting is legal because it is developed within the framework of accounting regulations; despite the fact that creative accounting is developed in companies and from these distortion of information it is possible to rely on the financial statements; the most frequent practices are related to the depreciation / amortization of assets, with the anticipation or postponement of the recognition of expenses, income or provisions and omission of information in the financial statements; the main actors in creative accounting are managers, with their motivations associated to the reduction of the cost of capital and the minimization of taxes, since the companies most affected by this phenomenon are micro and small companies (in the service area); the most affected are the State and companie; although it is easy to implement, it is desired to mitigate creative accounting in order to obtain more credible financial information. The results of this study also reveal that statistically: the perception of legality, the ease of implementation and the need to attenuate creative accounting is influenced by the literary qualifications, experience and area of training of the certified accountant and that the perception of identifying, easily, creative accounting in financial statements is influenced by their literacy, gender and area of training. This study is important for the development of the literature and for the users of accounting and financial information.
Description
Esta versão contém críticas e sugestões dos elementos do júri
Keywords
Contabilidade criativa Contabilistas certificados Demonstrações financeiras Normativo contabilístico Creative accounting Accounting standards Certified accountants Financial statements