Análise da percepção acerca da contabilidade criativa sob a ótica de: acadêmicos, professores e profissionais da contabilidade do município de Pato Branco - PR

Abstract

The term "creative accounting" emerges to describe the practice in which accountants use their knowledge about accounting standards to present statements that reflect desired outcomes that do not always reflect reality. This practice can be performed to improve corporate performance without disregarding standards, but it can also be used to manipulate results by completely distorting reality and creating a desired fiscal or financial image. Therefore, this research aims to verify the knowledge about creative accounting before the perceptions of academics, teachers and accounting professionals of the city of Pato Branco - PR. To reach the proposed objective, a field survey was carried out with a quantitative and descriptive approach. In that questionnaires were adapted from the study of Lemos (2017), for the academics and professors of three institutions of higher education of Pato Branco and also for the professionals of the city, where there were 136 answers. It was concluded that the theme "Creative Accounting", although complex, presents a need for a more in-depth study on the subject, due to the accounting scandals that happened recently in Brazil. Finally, it was evidenced that the respondents do not present a consensus on the proposed theme, which helps to justify the fact that there is no correct definition that characterizes the use of creative accounting.