A corrupção e o ambiente contábil dos países

Botinha, Reiner Alves

doi:10.14393/ufu.te.2018.902

Cited by 4 publications

(35 citation statements)

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“…After this moment, IPSASB filters and analyzes the suggestions that can be accepted or not, as long as it contributes to an international public accounting standard (IFAC, 2019). On this way, Botinha (2018) found that the perceived quality of accounting was pointed out as being one of the determinants in the reduction of perceived corruption, and Chan (2010) indicated that International Public Sector Accounting Standards (IPSAS) could be considered as a tool to combat corruption in developing countries, because unless integrity is assured in financial information, the credibility of government financial information is threatened.…”

Section: The Adoption Of Ipsas In Brazilmentioning

confidence: 99%

Walking toward ipsas adoption: a discussion about brazilian public sector changes under the perspective of institutional theory

Araújo¹,

Souza²

2020

CAFI

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Este estudo tem como objetivo examinar as influências de forças institucionais no processo de convergência em contabilidade governamental no Brasil. Além da introdução, a segunda seção descreve a adoção das IPSAS no Brasil. Na terceira parte, abordamos, do ponto de vista da teoria institucional do NIS, específico das pressões miméticas, normativas e coercitivas, esse processo de mudança na contabilidade do governo brasileiro; e, finalmente, fizemos algumas considerações finais sobre o assunto. Discutimos alguns casos reais do contexto brasileiro sobre a adoção das IPSAS, com base em observação direta, várias entrevistas informais com diferentes agentes do setor público brasileiro em diferentes níveis e várias instituições e revisão de literatura. É importante ressaltar que os exemplos mostrados aqui não são e não pretendem estar esgotados, mas apenas ilustrativos. Nossa intenção é fomentar o debate e esclarecer algumas pressões institucionais que existem nesse processo. Sugerimos como próximos passos o exame de fatores qualitativos, tais como: a qualidade das demonstrações contábeis; impacto em práticas de gerenciamento mais amplas (são orçamentos baseados em acréscimos, uso do balanço patrimonial para informar a tomada de decisão, etc.); e se as partes interessadas externas (cidadãos, membros eleitos, grupos sociais etc.) consideram que a introdução das IPSAS melhorou a prestação de contas

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Section: The Adoption Of Ipsas In Brazilmentioning

confidence: 99%

Walking toward ipsas adoption: a discussion about brazilian public sector changes under the perspective of institutional theory

Araújo¹,

Souza²

2020

CAFI

View full text Add to dashboard Cite

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“…A relação entre corrupção e contabilidade pode ser estudada sob duas perspectivas. A primeira linha de pesquisa estima que a qualidade da contabilidade interfere na corrupção (KIMBRO, 2002;MALAGUEÑO et al, 2010;BOTINHA, 2018) Uma contabilidade de qualidade busca tornar transparente as transações econômicas de uma entidade, atenuando o risco de pessoas com poder econômico agirem de maneira antiética, ilegal ou inadequada (MALAGUEÑO et al, 2010). Em um ambiente de contabilidade de qualidade, os gestores tendem a não aceitar realizar práticas corruptas, porque torna-se difícil ocultar transações irregulares (WU, 2005), bem como existem maiores riscos de atos corruptos serem detectados (WU, 2005), uma vez que é esperado maior nível de divulgações.…”

Section: Qualidade Da Contabilidade E Corrupçãounclassified

“…A corrupção, a partir de 1990, passou a ser um fenômeno alvo de atenção mundial devido ao aumento das notícias de práticas ilícitas (SILVA; BRAGA; LAURENCEL, 2009). Diante da importância do tema, pesquisadores têm despendido esforços para identificar o papel da contabilidade junto à corrupção, tendo qualidade da contabilidade potencial de ser uma barreira para a corrupção (KIMBRO, 2002;EVERETT;NEU;RAHAMAN, 2007;MALAGUEÑO et al, 2010;BOTINHA;LEMES, 2019). Porém, a qualidade da contabilidade sofre influência das decisões dos gestores, sendo essas decisões, por sua vez, influenciadas pela religiosidade (BARRETO et al, 2011;CALLEN;MOREL;RICHARDSON, 2011), o que sugere uma relação entre religiosidade, qualidade da contabilidade e corrupção.…”

Section: Introductionunclassified

“…Ocorre que, em ambientes com uma contabilidade de qualidade, os atos ou consequências da corrupção se tornam mais difíceis de serem ocultados (WU, 2005) e isso se deve ao fato que, nesse ambiente, existem maiores exigências quanto a divulgações de informações (MALAGUEÑO et al, 2010). Estudos identificaram que, em ambiente contábil de melhor qualidade, há menor corrupção (KIMBRO, 2002;MALAGUEÑO et al, 2010;HOUQE;MONEM, 2016;BOTINHA, 2018), confirmando o papel da contabilidade na mitigação da corrupção.…”

Section: Introductionunclassified

“…A qualidade da contabilidade pode sofrer influências de normas religiosas, pois as religiões, geralmente, pregam contra as manipulações (BARRETO et al, 2011;CALLEN;MOREL;RICHARDSON, 2011 (KIMBRO, 2002;MALAGUEÑO et al, 2010;HOUQE;MONEM, 2016;BOTINHA, 2018). Logo, a religiosidade pode influenciar a corrupção de forma indireta por meio da contabilidade.…”

Section: Introductionunclassified

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Corrupção e religiosidade: uma análise cross-country mediada pela qualidade da contabilidade

Santos¹

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Corruption, in general, involves monetary pay, therefore it requires accounting manipulation to conceal the transactions. It is possible the management's decision to allow these manipulations is influenced by religiousness. This research, based on the Social Norms Theory, considers religiousness a factor capable of influencing the management's decisions regarding quality of the accounting and the corruption. This study had the goal of identifying the association between religiousness and corruption, mediated by the quality of the accounting. The sample for this research includes 36 countries, and the processing of the data collected from 2010 to 2014 was done using Partial Least Squares Path Modeling. The study's results show that more intense religiousness is associated with lower-quality accounting, and together they are associated with more corruption. It is likely that collectivism, a common feature of highly religious environments, favors the development of collusions, which may harm the quality of the accounting and facilitate the emergence of corruption. Besides, more religious environments are associated with less surveillance, which encourages the manipulation of accounting information and corruption. The results contribute to the literature by demonstrating that the combined effect of religiousness and quality of accounting in combating corruption was not efficient. The evidences from this study also allows us to assess the influence of religiousness in the management's decisions, acting like a social norm, with repercussions in the quality of accounting and corruption.

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Corruption and religiosity: a cross-country analysis mediated by accounting quality

Santos

Lemes

2022

Rev. contab. finanç.

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This article aimed to identify the association between religiosity and corruption, mediated by accounting quality. Studies have examined the relationships between religiosity and accounting quality, religiosity and corruption, and accounting quality and corruption. No evidence was identified of the combined role of religiosity and accounting quality in corruption. The study contributes to understanding the influence of religiosity, as a social norm, on managers’ decisions, which consequently have an impact on accounting quality and corruption, thus broadening the knowledge about the mechanisms that can affect corruption. Grounded in Social Norms Theory and supported by studies on the relationship between religiosity and accounting quality, which have also been based on that theory, it was possible to discuss the influence of religiosity on managers’ decisions, with impacts on accounting quality and corruption. The sample is formed of 36 countries. To process the data from the period from 2010 to 2014, partial least squares path modeling was used. The evidence indicated that greater religiosity is associated with lower accounting quality and that, together, they are associated with greater corruption. The result can be explained by collectivism, a characteristic of more religious environments. It favors the development of collusion, which has the potential to damage accounting quality and facilitate the occurrence of corruption. In addition, more religious environments are associated with less monitoring, which can encourage the manipulation of accounting information and corruption. The study shows that the combined effect of religiosity and accounting quality in combatting corruption did not present efficiency. The evidence also enables us to evaluate the influence of religiosity, as a social norm, on managers’ decisions, with impacts on accounting quality and corruption.

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A corrupção e o ambiente contábil dos países

Cited by 4 publications

References 0 publications

Walking toward ipsas adoption: a discussion about brazilian public sector changes under the perspective of institutional theory

Walking toward ipsas adoption: a discussion about brazilian public sector changes under the perspective of institutional theory

Corrupção e religiosidade: uma análise cross-country mediada pela qualidade da contabilidade

Corruption and religiosity: a cross-country analysis mediated by accounting quality

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