Uma compreensão das fraudes contábeis pelo olhar das diferentes gerações de contadores

Abstract

This research aimed to identify the relationships of perceptions of accounting fraud among accountants of generations X, Y, Z and baby boomers. Secondly, the research aims to verify the values, opinions and attitudes of these professionals through the possibilities of fraudulent actions in accounting practices in the labor market. The research approach is delineated through descriptive research conducted through semi-structured interviews with accountants working in the labor market. The results show that the new generations of accountants entering the job market lack adequate preparation for situations involving accounting fraud. The research findings are relevant to a critical analysis of the moral models of accountant generations over the years and point to the importance of restructuring the curricular basis of teaching ethics in accounting for the new generations.