Contabilidade criativa: identificação de estudos realizados por pesquisadores brasileiros em trabalhos apresentados em periódicos e congressos acadêmicos nos últimos cinco anos

Abstract

The practice of creative accounting in private and public enterprises is uncontested. The matter is observed at both the national and international levels, since its refuge is in the flexibility of accounting norms and regulations, which allow different and often discretionary alternatives for the same event. Using descriptive and qualitative bibliographical research, the objective of this work was to identify, relate and present the studies that registered the practice of creative accounting in Brazil, carried out by Brazilian researchers in the period between 2011 to 2016. With the objective to present financial statements that represent the desired image, creative accounting emerges in the intentionality of companies to use subjectivities, possibilities in accounting regulations. Considering the bibliography presented, it was concluded that the practice of creative accounting in the studied period still finds support in the flexibility of the norms, not being minimized by the international harmonization, since these validate its continuity and that, although present, the creative accounting maintains Within the limits of the rules in force, at a distance from fraudulent practices, an important finding because it highlights the figure of the accounting professional, especially with regard to the ethical aspect of his professional practice.