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Abstract(s)
A Contabilidade Criativa refere-se à estratégia de influenciar os indicadores
financeiros por meio da aplicação do conhecimento contabilístico, sem violar de forma
explícita as políticas contabilísticas, normas e leis vigentes. Esta prática é utilizada com
o propósito de apresentar a posição financeira de uma organização de acordo com a
perspetiva desejada pela sua administração.
O objetivo desta dissertação é analisar se a ética profissional e fatores de contexto
têm influência (atenuam) a adoção de práticas de contabilidade criativa e se estas
impactam na credibilidade da informação financeira e no desempenho empresarial das
empresas. Neste estudo, que segue uma abordagem quantitativa, é aplicado um inquérito
por questionário online aos contabilistas portugueses. Na análise do modelo teórico
proposto foi utilizada a técnica do Modelo de Equações Estruturais, com recurso ao
software estatístico AMOS.
Os resultados revelam que a atitude ética do profissional de contabilidade
contribui para sistemas de controlo interno eficazes e que ambas as variáveis são fatores
inibidores da prática de contabilidade criativa. Por conseguinte, as empresas menos
propensas à prática de contabilidade criativa apresentam relatórios financeiros credíveis,
o que, por sua vez, influencia positivamente o desempenho financeiro das empresas. As
variáveis do modelo representam 76% e 56% da variância da credibilidade da informação
financeiro e desempenho empresarial, respetivamente. Adicionalmente, os resultados
indicam que não há diferenças significativas entre a perceção dos contabilistas
certificados e técnicos de contabilidade,
Este estudo contribui para a compreensão das complexas interações entre ética,
sistemas internos de controlo, práticas de contabilidade criativa, credibilidade da
informação financeira e desempenho empresarial. Além disso, a investigação tem
implicações importantes para a prática contabilística e regulamentação, destacando a
necessidade de promover a ética profissional e manter sistemas de controlo interno
eficazes para garantir a integridade dos relatórios financeiros e o sucesso das empresas.
Creative accounting refers to the strategy of influencing financial indicators through accounting knowledge, without explicitly violating current accounting policies, standards, and ongoing laws. This practice is used to present the financial position of an organization according to the perspective desired by its management. The objective of this dissertation is to analyse whether professional ethics and contextual factors influence (mitigate) the adoption of creative accounting practices and their impact on the addition of financial information and the business performance of companies. This study, which follows a quantitative approach, uses an online survey of portuguese accountants. In this analysis of the proposed theoretical model, the Structure Equation Model technique was used, using the AMOS statistical software. The results reveal that the ethical attitude of the accounting professional contributes to practical internal control systems and both variables are factors inhibiting the practice of creative accounting. Therefore, the companies that are less likely to practice creative accounting present credible financial reports, which have a positive influence on the company’s financial performance. The model variables represent 76% and 56% of the variance in updating financial information and business performance, respectively. In addition, the results indicate that there are no significant differences between the perceptions of Certified Accountants and Accounting Technicians. This study contributes to the understanding of the complex interactions between ethics, internal control systems, creative accounting practices, as well as financial information and business performance. Furthermore, the research has important implications for accounting practice and regulation, highlighting the need to promote professional ethics and maintain effective internal systems to ensure financial reporting oversight and business success.
Creative accounting refers to the strategy of influencing financial indicators through accounting knowledge, without explicitly violating current accounting policies, standards, and ongoing laws. This practice is used to present the financial position of an organization according to the perspective desired by its management. The objective of this dissertation is to analyse whether professional ethics and contextual factors influence (mitigate) the adoption of creative accounting practices and their impact on the addition of financial information and the business performance of companies. This study, which follows a quantitative approach, uses an online survey of portuguese accountants. In this analysis of the proposed theoretical model, the Structure Equation Model technique was used, using the AMOS statistical software. The results reveal that the ethical attitude of the accounting professional contributes to practical internal control systems and both variables are factors inhibiting the practice of creative accounting. Therefore, the companies that are less likely to practice creative accounting present credible financial reports, which have a positive influence on the company’s financial performance. The model variables represent 76% and 56% of the variance in updating financial information and business performance, respectively. In addition, the results indicate that there are no significant differences between the perceptions of Certified Accountants and Accounting Technicians. This study contributes to the understanding of the complex interactions between ethics, internal control systems, creative accounting practices, as well as financial information and business performance. Furthermore, the research has important implications for accounting practice and regulation, highlighting the need to promote professional ethics and maintain effective internal systems to ensure financial reporting oversight and business success.
Description
Keywords
Credibilidade da informação fiinanceira Contabilidade criativa Informação financeira Ética profissional Práticas de contabilidade criativa Sistema de controlo interno Financial information´s credibility Internal control system Financial statements Creative accounting Professional ethics