Testando o Triângulo de Cressey no contexto da convergência às Normas Internacionais de Contabilidade: um estudo empírico sobre comportamento ético dos profissionais de contabilidade

• Autor(a) principal: Almeida, Sidmar Roberto Vieira
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8098
• topic: Ethics; Decision Making; Fraud Triangle; International Accounting Standards; Ética; Tomada de Decisão; Triângulo de Fraude; Normas Internacionais de Contabilidade; Contabilidade - Orientação profissional; Contadores - Ética profissional; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

With the convergence to international standards, starting in 2008, the Brazilian accounting undergone profound changes, especially in the legal field with regard to accounting practices. The segment accounting professionals often face ethical dilemmas to be solved require compliance with the ethical principles governing category. This study aimed to examine how the accounting professional positions itself in relation to moral dilemmas involving illegal acts in his professional activity in the environment of convergence to international standards of accounting, aiming to identify the influence of specific components of the fraud triangle making process of professional Accounting, evaluate the characteristics of the individual that influence the ethical stance of professional accounting in relation to fraud and investigate the flexibility in choosing accounting policies arising from the convergence to international standards of accounting and their influences on the ethical position of professional accountants in relation to fraud. Questionnaires were sent to accounting professionals containing a Likert scale of 5 points, distributed in 4 proposed scenarios. The 247 responses were compiled and treated by descriptive and statistical analyzes using multivariate logistic regression. The results show two of the three variables related to the components present in the fraud triangle (rationalization, opportunity and pressure) influenced the decision-making process of professional ethics in 2 of the four scenarios, the gender variable related to individual characteristics presented influence of the scenarios, and Finally, research regarding the flexibility in the choice of accounting practices showed no influence on any of the scenarios. This result suggests that accounting professionals can take advantage of a moment of exchange for the firm to make adjustments that will benefit the Company's results (Opportunity). You try to justify this procedure because it is a common practice in the market, trying to turn something into something unethical acceptable (Rationalization).