Gerenciamento de lucros: que pensam administradores, contadores e outros profissionais de empresas no Brasil?



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Moacir Sancovschi
Felipe Faissol Janot de Matos

Abstract

In this study we surveyed 102 Brazilian managers about the morality of earnings management and compared their opinions with the opinions of 649 general managers and 265 accountants, surveyed in the U.S. We found that, in general, surveyed managers and accountants judged ethically acceptable taking operating decisions exclusively to meet short-term financial targets, but viewed as significantly less acceptable accomplishing the same ends by using accounting methods. Another important finding was that surveyed American managers, when compared to surveyed Brazilian managers, judged accounting manipulations more unethical, and operating manipulations more ethical means to manage earnings. We argue that this results from the combined effect of (1) widespread use of financial control systems to evaluate and reward managers; and (2) differences in corporate governance between American and Brazilian companies.

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How to Cite
Sancovschi, M., & Matos, F. F. J. de. (1). Gerenciamento de lucros: que pensam administradores, contadores e outros profissionais de empresas no Brasil?. Journal of Contemporary Administration, 7(4), 141-161. https://doi.org/10.1590/S1415-65552003000400008
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Author Biographies

Moacir Sancovschi, Universidade Federal do Rio de Janeiro

Doutor em Administração de Empresas pela Universidade Federal do Rio de Janeiro. Professor do Departamento de Ciências Contábeis e do Programa de Mestrado em Ciências Contábeis da Universidade Federal do Rio de Janeiro. Suas áreas de interesse em pesquisa são contabilidade gerencial, contabilidade de custos, controle gerencial, projeto organizacional.

Felipe Faissol Janot de Matos, Universidade Federal do Rio de Janeiro

Graduado em Engenharia Mecânica e Mestrando em Ciências Contábeis na Universidade Federal do Rio de Janeiro. Reconciliation Supervisor da American Express do Brasil, com interesse em pesquisa nas áreas de finanças, contabilidade e controle gerencial.