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Advisor(s)
Abstract(s)
A contabilidade desempenha um papel fundamental na preparação de informação
financeira da empresa e na sua divulgação aos seus stakeholders para que estes possam
tomar decisões informadas. No entanto, num ambiente cada vez mais competitivo e
exigente, algumas empresas desenvolvem práticas de contabilidade criativa para
apresentarem um melhor desempenho e/ou uma posição financeira mais favorável à
mesmas. Neste contexto, a presente investigação tem como objetivo desenvolver e avaliar
um modelo com o propósito de analisar, na perspetiva dos contabilistas certificados e
gestores, os fatores inibidores da prática de contabilidade criativa e o impacto da não
adoção destas práticas na reputação e no desempenho de empresas portuguesas.
A metodologia utilizada é de natureza quantitativa. O modelo conceptual foi
avaliado com recurso ao modelo de equações estruturais.
Os resultados indicam que a atitude ética dos profissionais e o envolvimento das
empresas em ações de responsabilidade social são fatores que inibem o desenvolvimento
de práticas de contabilidade criativa. As evidências empíricas também indicam que as
empresas de maior dimensão são menos propensas à adoção dessas práticas. Quanto ao
impacto, os resultados mostram que empresas menos propensas ao desenvolvimento de
contabilidade criativa apresentam um desempenho financeiro inferior, mas possuem uma
melhor reputação no mercado.
Estas evidências empíricas contribuem para a uma melhor compreensão dos
fatores atenuantes da prática de contabilidade criativa e o seu impacto na reputação e
sucesso empresarial. Os resultados obtidos podem ser úteis para gestores, contabilistas
certificados, auditores, entidades normalizadoras e investigadores interessados em
entender os fatores determinantes e as consequências associados a estas práticas
contabilísticas inovadoras.
Accounting plays a fundamental role in preparing a company's financial information and disclosing it to its stakeholders so that they can make informed decisions. However, in an increasingly competitive and demanding environment, some companies develop creative accounting practices in order to present a better performance and/or a more favorable financial position. In this context, this research aims to develop and evaluate a model to analyze, from the perspective of certified accountants and managers, the factors that inhibit the practice of creative accounting and the impact of not adopting these practices on the reputation and performance of Portuguese companies. The methodology used is quantitative. The conceptual model was evaluated using a structural equation model. The results indicate that the ethical attitude of professionals and the involvement of companies in social responsibility actions are factors that inhibit creative accounting practices. Empirical evidence also indicates that larger companies are less likely to adopt these practices. In terms of impact, the results show that companies less prone to developing creative accounting practices have a lower financial performance, but a better reputation in the market. This empirical evidence contributes to a better understanding of the mitigating factors of creative accounting practices and their impact on corporate reputation and success. The results obtained can be useful for managers, certified accountants, auditors, standard setters, and researchers interested in understanding the determinants and consequences associated with these innovative accounting practices.
Accounting plays a fundamental role in preparing a company's financial information and disclosing it to its stakeholders so that they can make informed decisions. However, in an increasingly competitive and demanding environment, some companies develop creative accounting practices in order to present a better performance and/or a more favorable financial position. In this context, this research aims to develop and evaluate a model to analyze, from the perspective of certified accountants and managers, the factors that inhibit the practice of creative accounting and the impact of not adopting these practices on the reputation and performance of Portuguese companies. The methodology used is quantitative. The conceptual model was evaluated using a structural equation model. The results indicate that the ethical attitude of professionals and the involvement of companies in social responsibility actions are factors that inhibit creative accounting practices. Empirical evidence also indicates that larger companies are less likely to adopt these practices. In terms of impact, the results show that companies less prone to developing creative accounting practices have a lower financial performance, but a better reputation in the market. This empirical evidence contributes to a better understanding of the mitigating factors of creative accounting practices and their impact on corporate reputation and success. The results obtained can be useful for managers, certified accountants, auditors, standard setters, and researchers interested in understanding the determinants and consequences associated with these innovative accounting practices.
Description
Keywords
Contabilidade Práticas de contabilidade Criativa Gestão de resultados Reputação Desempenho Ética Responsabilidade social empresarial Accounting Corporate social responsibility Creative accounting practices Reputation Ethics Performance Earnings management