Contabilidade Criativa x Fraude Contábil: a percepção do conhecimento dos graduandos de Ciências Contábeis do Campus de Sousa - PB.

Abstract

This research aims to ascertain perception of graduating students of Accounting Sciences from the CCJS / UFCG on Creative Accounting. Taking into account the lack of commitment by some accounting professionals, we highlight the creative accounting, discussion focused on the role of accounting in the prevention of unethical actions and control procedures against practices of handling accounting data after the ubiquity of scandals. The concept of ethics as a science of morality, associating these concepts with the Code of Ethics of Professional Accountant, and the concept of creative accounting, even a reflection on professional ethics involving creative accounting was explored, and at the same time pay attention to the importance moral values instilled within each individual composing the organization. The methodological procedures stand out bibliographical research, desk research and field research with a questionnaire. At the end of this study has as a result that the knowledge of the graduating students on this subject is still insufficient, leaving gaps on the subject matter and that the features found on creative accounting are opposed to the principles of professional ethics, where the auditors should reflect on opportunity to consider their opinions in the absence of specific indication of creative accounting.