Testando o Triângulo de Cressey no contexto da convergência às normas internacionais de contabilidade: um estudo empírico sobre comportamento ético de profissionais de contabilidade

Abstract

The aim of this study was to verify how the accounting professional is positioned in relation to moral dilemmas involving torts and Triangle Cressey in the exercise of their professional activity in the convergence to international standards of accounting environment. We sought to identify which components of the triangle and which individual characteristics influence the intention of this act professional. We also assessed whether there was flexibility in the choice of accounting practices brought about by the convergence of international accounting standards. The results corroborate the model shown in Cressey in that it suggested that the proposed scenarios accounting professionals would take advantage of a moment of exchanging the firm to make adjustments that will benefit the Company's results (Opportunity), trying to justify this procedure because it is a common practice in the market (Rationalization), trying to turn something into something unethical acceptable. It was verified that the variables act of judgment and severity of the act were also statistically significant in relation to the intention to act the accounting professional. Have the flexibility not statistically significant.