Título:	Fiscal pedal : fraud or creative accounting? : a theoretical understanding of the dangerous fiscal cycles that affected the Brazilian economy
Autor(es):	Arraes, Jeremias Pereira da Silva Matias-Pereira, José Bilhim, João Abreu Faria
Afiliação do autor:	Universidade de Brasília Universidade de Brasília Universidade de Lisboa
Assunto:	Teoria contábil Fraude Contabilidade pública Finanças públicas
Data de publicação:	5-Nov-2023
Editora:	Canadian Center of Science and Education
Referência:	ARRAES, Jeremias Pereira da Silva; MARTIAS-PEREIRA, José; BILHIM, João Abreu Faria. Fiscal pedal: fraud or creative accounting?: a theoretical understanding of the dangerous fiscal cycles that affected the Brazilian economy. International Journal of Economics and Finance, [S. l.], v. 15, n. 12, 2023. DOI: https://doi.org/10.5539/ijef.v15n12p16. Disponível em: https://ccsenet.org/journal/index.php/ijef/article/view/0/49452. Acesso em: 18 jan. 2024.
Abstract:	This essay aims to discuss, in a theoretical way, how creative accounting is presented in Brazil in the years 2014 and 2015, which resulted in an impeachment process and affected the Brazilian economy. The methodology is qualitative with the application of content and document analysis techniques. The basis of the accounting information is taken from the analyzes of the special impeachment commission and the Federal Court of Auditors in relation to the accusation of a crime of fiscal responsibility to the detriment of the president of the republic. The research discusses the accounting operations carried out by the government and which resulted in the famous expression “fiscal pedaling”. In light of accounting theory Hendriksen and Van Breda (2018), there is a complexity in the analysis that has led to frequent divergences regarding the objectives of accounting and the nature of the economic environment in which it operates. Thus, as research results, it is possible to observe that the concepts given to creative accounting and fraud are close, but they are not similar, where characteristics such as intentional error and the transit of accounting operations, outside the accounting regulations and principles, end up elucidating the particularities of each phenomenon.
Unidade Acadêmica:	Decanato de Administração (DAF)
Licença:	Copyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/).
DOI:	https://doi.org/10.5539/ijef.v15n12p16
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