Contabilidade criativa e o escândalo Odebrecht: um estudo de caso

Abstract

This study analyzed how the company Odebrecht used creative accounting mechanisms to enable a structured corruption scheme revealed by Operation Car Wash. Through a qualitative and documental case study, official reports from the Federal Public Ministry, testimonies, financial statements, and investigative reports were utilized. The theoretical framework covered creative accounting, corporate governance, compliance, and professional ethics, relating accounting theory to the company’s fraudulent practices. The analysis revealed the use of fictitious contracts, shell companies, parallel systems, and manipulated records to hide liabilities, inflate revenues, and enable systematic payment of bribes. The financial statements were used to mask Odebrecht’s actual patrimonial situation, conveying an image of financial solidity that did not reflect reality. It was identified that the absence of effective internal controls, combined with the complicity of senior management, compromised the transparency of the accounting information provided to external users. As a recommendation for future research, it is suggested to deepen studies on the role of independent auditing in detecting creative accounting practices, especially given the challenges posed by increasingly sophisticated manipulation methods. It is also recommended to explore the use of advanced technologies, such as data analytics and artificial intelligence, to prevent and combat fraud, thereby strengthening corporate governance and the reliability of financial information in the market.