SILVA, M. S. A.; http://lattes.cnpq.br/3044107547950128; SILVA, Maria do Socorro Araújo da.
Resumo:
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.