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A contabilidade criativa: uma análise sobre o seu conhecimento em diferentes perspetivas: o aluno, o professor e o profissional.
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Abstract(s)
A Contabilidade Criativa é um fenómeno recente, se comparado com a origem da contabilidade. Apesar de não se saber ao certo quando se iniciou a sua prática de forma consciente, é certo que a sua utilização criou um impacto bastante negativo, não só para as empresas que recorreram ao seu uso, mas também para a sociedade em geral.
Começando por introduzir, através da revisão de literatura existente, alguns conceitos, práticas e motivações para a sua utilização, é esperado no final deste trabalho, perceber se, de um modo geral, existem diferenças significativas de conhecimento e opinião acerca da contabilidade criativa entre três grupos distintos de pessoas: estudantes, professores e profissionais ligados à contabilidade. No caso de obtermos opiniões distintas, esperamos também conseguir identificar os pontos díspares.
Como método de recolha de dados, foi elaborado um questionário, posteriormente entregue aos três grupos, de modo a permitir obter dados suficientes para atingir o fim proposto.
Após essa análise, conseguimos concluir que, existem diferenças em alguns pontos, ainda que não sejam significativas, entre os diferentes grupos em análise.
Face à função de maior importância da contabilidade, não existem diferenças assinaláveis entre os diferentes grupos. No entanto, quando confrontados com a confiança nas contas apresentadas pelas empresas em Portugal, são os estudantes que apresentam uma maior desconfiança, enquanto os restantes revelam um maior grau de confiança.
Em termos éticos, são também os estudantes a sair do padrão face à população analisada, revelando uma menor preocupação ética sobre como as práticas de contabilidade criativa podem afetar os princípios éticos da profissão.
Já quando as questões têm uma vertente mais prática, as opiniões divergem, ainda que não de forma significativa.
Assim, estamos em condições de afirmar, que perante a população deste estudo, ainda que existam algumas diferenças entre a perceção da contabilidade criativa e o tipo de ligação com a contabilidade, estas não são significativas existindo também entre pessoas com o mesmo tipo de ligação à contabilidade.
Creative accounting is a recent phenomenon, if compared with the origins of accounting. Even though it isn’t known exactly when it became to be used consciously, it is certain that their use has created a very negative impact, not only for companies that resorted to its use, but also to society in General. Starting by introducing, through the review of existing literature, some concepts, practices and motivations for its use, is expected at the end of this work, realize in general, if there are significant differences on the knowledge and opinion of the creative accounting between three distinct groups of people: students, teachers and professionals related to accounting, and if any, what are these differences. As a method of collecting data, a questionnaire was drawn up, later delivered to three different populations in order to obtain enough data to reach the end proposed. After this analysis, we can conclude that, as a generally, there are no significant differences between the groups analyzed, with the exception of one or two questions. Regarding the more important role of accounting, there are no significant differences between the different groups, however when faced with confidence in the accounts presented by the companies in Portugal, the students are more distrustful. Students also reveal less concern about how creative accounting practices can affect the ethical principles of the profession. When the questions have a more practical aspect, the opinions do not diverge in a very significant way, but it is important to point out that in some issues teachers are more in accordance with what comes in the applicable regulations. In short, we can say that the differences between populations with different kinds of relation with accounting exists, even though it is not significant, and even between people with the same kind of relation with accounting, the opinions are different.
Creative accounting is a recent phenomenon, if compared with the origins of accounting. Even though it isn’t known exactly when it became to be used consciously, it is certain that their use has created a very negative impact, not only for companies that resorted to its use, but also to society in General. Starting by introducing, through the review of existing literature, some concepts, practices and motivations for its use, is expected at the end of this work, realize in general, if there are significant differences on the knowledge and opinion of the creative accounting between three distinct groups of people: students, teachers and professionals related to accounting, and if any, what are these differences. As a method of collecting data, a questionnaire was drawn up, later delivered to three different populations in order to obtain enough data to reach the end proposed. After this analysis, we can conclude that, as a generally, there are no significant differences between the groups analyzed, with the exception of one or two questions. Regarding the more important role of accounting, there are no significant differences between the different groups, however when faced with confidence in the accounts presented by the companies in Portugal, the students are more distrustful. Students also reveal less concern about how creative accounting practices can affect the ethical principles of the profession. When the questions have a more practical aspect, the opinions do not diverge in a very significant way, but it is important to point out that in some issues teachers are more in accordance with what comes in the applicable regulations. In short, we can say that the differences between populations with different kinds of relation with accounting exists, even though it is not significant, and even between people with the same kind of relation with accounting, the opinions are different.
Description
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de
Mestre em Contabilidade e Finanaças
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Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais