Escolhas Contábeis: reflexões para a pesquisa

Denise Mendes da Silva, Vinícius Aversari Martins, Sirlei Lemes

Resumo


Neste ensaio, é promovida uma discussão crítica a respeito das teorias e das principais obras que tratam do estudo das escolhas contábeis, com o objetivo de despertar provocações e reflexões para o desenvolvimento de pesquisas sobre esse tema. A literatura da área ofereceu contribuições ao longo dos anos, porém questões, como a existência de uma teoria consolidada das escolhas contábeis e os determinantes das múltiplas escolhas contábeis, ainda não estão claras. As principais contribuições deste estudo são: oferecer uma triangulação teórica com base em discussões fundamentadas sobre a Teoria Contratual da Firma, sobre as teorias econômicas que consubstanciam a chamada ‘Teoria Positiva da Contabilidade’ e sobre a Teoria Institucional; e propor reflexões para o estudo de múltiplos fatores determinantes e consequências econômicas das escolhas contábeis, empregando diferentes abordagens metodológicas. Acredita-se que as amarrações teóricas e hipotéticas (assim como suas

limitações) derivadas da interação entre as teorias aqui criticadas possam despertar a necessidade de reestruturações das pesquisas em escolhas contábeis, tanto em termos teóricos quanto metodológicos.  


Palavras-chave


Escolhas contábeis; Teoria institucional; Teoria contratual; Teoria positiva da contabilidade

Texto completo:

PDF/A

Referências


ALBU, C. N.; ALBU, N.; ALEXANDER, D. When global accounting standards meet the local context – Insights from an emerging economy. Critical Perspectives on Accounting, v. 25, p. 489-510, 2014.

ANDRADE, M. E. M. C.; SILVA, D. M.; MALAQUIAS, R. F. Escolhas contábeis em propriedades para investimento. Revista Universo Contábil, v. 9, n. 3, p. 22-37, 2013.

ASTAMI, E. W.; TOWER, G. Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory. The International Journal of Accounting, v. 41, p. 1-21, 2006.

BADERTSCHER, B. A.; COLLINS, D. W.; LYS, T. Z. Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, v. 53, p. 330-352, 2012.

BAIK, B. et al. Who classifies interest payments as financing activities? An analysis of classification shifting in the statement of cash flows at the adoption of IFRS. J. Account. Public Policy, http://dx.doi.org/10.1016/j.jaccpubpol.2015.11.003, 2015.

BARTH, M. E. Global comparability in financial reporting: what, why, how, and when? China Journal of Accounting Studies, v. 1, n. 1, p. 2-12, 2013.

BARTH, M. E. Measurement in financial reporting: the need for concepts. Accounting Horizons, v. 28, n. 2, 331-352, 2014.

BARTH, M. E. et al. Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics, v. 54, p. 68-93, 2012.

BELL, S. Do we really need a new ‘constructivist institutionalism’ to explain institutional change? British Journal of Political Science, v. 41, n. 4, p. 883-906, 2011.

BOWEN, R. M.; DUCHARME, L.; SHORES, D. Stakeholders' implicit claims and accounting method choice. Journal of Accounting and Economics, v. 20, p. 255-295, 1995.

BOWEN, R. M.; DUCHARME, L.; SHORES, D. Economic and industry determinants of accounting method choice. Permanent Working Paper, 1999. Disponível em: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=182888 Acessed in: 01 dez. 2014.

CARPENTER, V. L.; FEROZ, E. Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society, v. 26, n. 7-8, p. 565-596, 2001.

CIESLEWICZ, J. K. Relationships between national economic culture, institutions, and accounting: Implications for IFRS. Critical Perspectives on Accounting, v. 25, p. 511-528, 2014.

COASE, R. H. Accounting and the theory of the firm. Journal of Accounting and Economics, v. 12, p. 3-13, 1990.

COLE, V.; BRANSON, J.; BREESCH, D. Determinants Influencing the IFRS Accounting Policy Choices of European Listed Companies. Working Paper, 2013. Available at SSRN: http://ssrn.com/abstract=2217498 or http://dx.doi.org/10.2139/ssrn.2217498 Acessed in: 01 dec. 2014.

COLE, V.; BRANSON, J.; BREESCH, D. Determinants Influencing the de Facto comparability of European IFRS Listed Companies. Working Paper, 2011. Available at SSRN: . Acessed in: em: 02 oct 2013.

COLLIN, S. Y. et al. Explaining the choice of accounting standards in municipal corporations: Positive Accounting Theory and Institutional Theory as competitive or concurrent theories. Critical Perspectives on Accounting, v. 20, p. 141-174, 2009.

COSTA, F. M.; FREITAS, K. C. Escolhas contábeis na adoção inicial das normas internacionais de contabilidade no Brasil: direcionadores da aplicação do custo atribuído para ativos imobilizados. Revista Contabilidade Vista & Revista, v. 25, n. 3. p. 38-56, 2014.

COSTA, T. A.; SILVA, A. H. C.; LAURENCEL, L. C. Escolha de práticas contábeis: um estudo sobre propriedades para investimento em empresas brasileiras não financeiras de capital aberto. Revista de Contabilidade e Organizações, v. 7, n. 18, p. 25-36, 2013.

DIAS FILHO, J. M.; MACHADO, L. H. B. Abordagens da pesquisa em Contabilidade. In: IUDÍCIBUS, S.; LOPES, A. B. Teoria Avançada da Contabilidade. 2. ed. São Paulo: Atlas, 2012. pp. 15-68.

DILLARD, J.F.; RIGSBY, J.T.; GOODMAN, C. The making and remaking of organization context - Duality and the institutionalization process. Accounting Auditing & Accountability Journal, v. 17, n. 4, p. 506-542, 2004.

DIMAGGIO, P. J.; POWELL, W. W. The iron cage reviseted: institutional isomorphism and collective rationality in organization fields. In: POWELL, W. W.; DIMAGGIO, P. J. The new institutionalism in organizational analysis. Chicago: The University of Chicago Press, 1991. pp. 63-82.

DICHEV, I. D.; LI, F. Growth and accounting choice. Australian Journal of Management. v.38, n. 2, p. 221–252, 2013.

FIELDS, T. D.; LYS, T. Z.; VINCENT, L. Empirical research on accounting choice. Journal of Accounting and Economics, v. 31, p. 255-307, 2001.

FRANCIS, J. Discussion of empirical research on accounting choice. Journal of Accounting and Economics, v. 31, p. 309-319, 2001.

GORDON, E. A. et al. Flexibility in Cash Flow Reporting Classification Choices under IFRS.Working Paper, 2013. Disponível em: . Acesso em: 12 mar. 2014.

GUERREIRO, M. S.; RODRIGUES, L. L.; CRAIG, R. Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses. Accounting, Organizations and Society, v. 37, p. 482-499, 2012.

HALLER, A.; WEHRFRITZ, M. The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK. Journal of International Accounting, Auditing and Taxation, v. 22, p. 39-56, 2013.

HOLTHAUSEN, R. W. Accounting Method Choice: opportunistic behavior, efficient contracting and information perspective. Journal of Accounting and Economics, v. 12, p. 207-281, 1990.

HOLTHAUSEN, R. W.; LEFTWICH, R. W. The Economic consequences of accounting choice: implications of costly contracting e monitoring. Journal of Accounting and Economics, v. 5, p. 77-117, 1983.

HUNT III, H. G.; HOGLER, R. L. Corporate ownership and accounting choice: a critical analysis. Critical Perspectives on Accounting, v. 1, p. 53-67, 1990.

ISRAELI, D. Recognition versus disclosure: evidence from fair value of investment property. Review of Accounting Studies, v. 20, n. 4, p. 1457-1503, 2015.

IUDÍCIBUS, S.; LOPES, A. B. Teoria Avançada da Contabilidade. 2. ed. São Paulo: Atlas, 2012.

JAAFAR, A.; MCLEAY, S. Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice. Abacus, v. 43, n. 2, p. 156-189, 2007.

LORENCINI, F. D.; COSTA, F. M. Escolhas contábeis no Brasil: identificação das características das companhias que optaram pela manutenção versus baixa dos saldos do ativo diferido. Revista Contabilidade & Finanças, v. 23, n. 58, p. 52-64, 2012.

LOURENÇO, I. C.; CURTO, J. D. Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities. European Accounting Review, v. 19, n. 4, p. 739-773, 2010.

MANGOS, N. C.; LEWIS, N. R. A socio-economic paradigm for analyzing managers’ accounting choice behavior. Accounting, Auditing & Accountability Journal, v. 8, n. 1, p. 38-62, 1995.

MARTÍNEZ, J. A.; MARTÍNEZ, F. G.; DIAZARAQUE, J. M. M. Optional Accounting Criteria under IFRSs and Corporate Characteristics: evidence from Spain. Revista de Contabilidad Spanish Accounting Review, v. 14, n. 1, p. 59-85, 2011.

MISSONIER-PIERA, F. Economic Determinants of Multiple Accounting Method Choices in a Swiss Context. Journal of International Financial Management and Accounting, v. 15, n. 2, p. 118-144, 2004.

MURCIA, F. et al. Realização ou estorno da reserva de reavaliação: determinantes da escolha das companhias abertas no Brasil após o advento da Lei 11.638/2007. Advances in Scientific and Applied Accounting, v. 6, n. 1, p.112-133, 2013.

NEU, D. The social construction of positive choice. Accounting, Organizations and Society, v. 17, n. 3/4, p. 223-237, 1992.

NOBES, C. The survival of international differences under IFRS: towards a research agenda. Accounting and Business Research, v. 36, n. 3, p. 233-245, 2006.

NOBES, C. The continued survival of international differences under IFRS. Accounting and Business Research, v. 43, n. 2, p. 83-111, 2013.

NOBES, C.; PERRAMON, J. Firm size and national profile of IFRS policy choice. Australian Accounting Review, v. 23, n. 66, p. 208-215, 2013.

NORTH, D. C. Custos de transação, instituições e desempenho econômico. 3a ed. Rio de Janeiro: Instituto Liberal, 2006.

OLIVER, C. Strategic responses to institutional processes. Academy of Management Review, v. 16, p. 145-179, 1991.

PENNO, M.; SIMON, D. T. Accounting Choices: Public versus Private Firms. Journal of Business Finance and Accounting, v. 13, p. 561-569, 1986.

PINTO, M. J. T.; MARTINS, V. A.; SILVA, D. M. Escolhas contábeis: o caso brasileiro das propriedades para investimento. Revista Contabilidade & Finanças, v. 26, n. 69, p. 274-289, 2015.

QUAGLI, A.; AVALLONE, F. Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry. European Accounting Review, v. 19, n. 3, p. 461-493, 2010.

SCOTT, W. R. Financial Accounting Theory. 5a ed. Toronto: Pearson Prentice Hall, 2009.

SCOTT, W. R.; MEYER, J. W. The organizational of societal sectors: propositions and early evidence. In Powell, W. W.; Dimaggio, P. J. The new institutionalism in organizational analysis, pp. 108-140. Chicago: The University of Chicago Press, 1991.

STADLER, C.; NOBES, C. W. The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice. Abacus, v. 50, n. 4, p. 386-421, 2014.

SUNDER, S. Teoria da Contabilidade e do Controle. São Paulo, Atlas, 2014.

WATTS, R. L. Accounting Choice Theory and Market-Based Research in Accounting. British Accounting Review, v. 24, p. 235-267, 1992.

WATTS, R. L.; ZIMMERMAN, J. L. Positive Accounting Theory. Prentice Hall, Englewood Cliffs, 1986.

WATTS, R. L.; ZIMMERMAN, J. L. Positive Accounting Theory: a ten-year perspective. The Accounting Review, v. 65, n. 1, p. 131-156, 1990.




DOI: https://doi.org/10.5007/2175-8069.2016v13n29p129



Locations of visitors to this page

Revista Contemporânea de Contabilidade, Florianópolis, Brasil. ISSN (impresso)1807-1821 - ISSN (eletrônico) 2175-8069