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

Moacir Sancovschi and Felipe Faissol Janot de Matos

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2003, vol. 7, issue 4, 141-161

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.

Date: 2003
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