{"id":4593,"date":"2026-02-13T10:40:40","date_gmt":"2026-02-13T13:40:40","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4593"},"modified":"2026-04-23T17:41:36","modified_gmt":"2026-04-23T20:41:36","slug":"a-hipotese-de-cressey-uma-analise-filmica-a-luz-do-filme-o-contador","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/a-hipotese-de-cressey-uma-analise-filmica-a-luz-do-filme-o-contador\/","title":{"rendered":"A Hip\u00f3tese de Cressey: uma an\u00e1lise f\u00edlmica \u00e0 luz do filme \u201cO Contador\u201d"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4593\" class=\"elementor elementor-4593\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4562\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/02\/Cabecalho-em-Portugues-Ed-54-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"183\" data-end=\"200\"><b>RESUMO\u00a0<\/b><\/p><p data-start=\"183\" data-end=\"200\">O presente trabalho teve como objetivo analisar as dimens\u00f5es do Tri\u00e2ngulo de Cressey (1953), Press\u00e3o, Oportunidade e Racionaliza\u00e7\u00e3o, no contexto do filme \u201cO Contador\u201d.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">Para tanto, foi realizada uma an\u00e1lise f\u00edlmica que possibilitou identificar como esses elementos te\u00f3ricos se manifestam na narrativa cinematogr\u00e1fica, contribuindo para a compreens\u00e3o de comportamentos corporativos anti\u00e9ticos e pr\u00e1ticas fraudulentas no ambiente empresarial.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">Os achados destacaram situa\u00e7\u00f5es de press\u00e3o associadas a dificuldades financeiras, como demiss\u00f5es e margens de lucro reduzidas, que levaram \u00e0 manipula\u00e7\u00e3o cont\u00e1bil.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">A oportunidade foi evidenciada por falhas nos sistemas de governan\u00e7a corporativa, representadas pela complexidade do sistema cont\u00e1bil e pela dificuldade de auditoria, facilitando pr\u00e1ticas fraudulentas.\u00a0<\/p><p data-start=\"183\" data-end=\"200\">J\u00e1 a racionaliza\u00e7\u00e3o foi abordada nas justificativas pessoais dos personagens para validar comportamentos anti\u00e9ticos, como o orgulho paternal de Lamar Blackburn em &#8220;proteger&#8221; sua empresa.\u00a0<\/p><p data-start=\"183\" data-end=\"200\"><b>Palavras-Chave: <\/b>Tri\u00e2ngulo de Cressey; Governan\u00e7a Corporativa; \u00c9tica Corporativa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50fcdaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50fcdaa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-656cbf9\" data-id=\"656cbf9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6868255 elementor-widget elementor-widget-text-editor\" data-id=\"6868255\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8607c3b elementor-widget elementor-widget-html\" data-id=\"8607c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2026\/04\/3-A-Hipotese-de-Cressey-uma-analise-filmica-a-luz-do-filme-O-Contador.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>RESUMO\u00a0 O presente trabalho teve como objetivo analisar as dimens\u00f5es do Tri\u00e2ngulo de Cressey (1953), Press\u00e3o, Oportunidade e Racionaliza\u00e7\u00e3o, no contexto do filme \u201cO Contador\u201d.\u00a0 Para tanto, foi realizada uma an\u00e1lise f\u00edlmica que possibilitou identificar como esses elementos te\u00f3ricos se manifestam na narrativa cinematogr\u00e1fica, contribuindo para a compreens\u00e3o de comportamentos corporativos anti\u00e9ticos e pr\u00e1ticas fraudulentas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4592,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[243],"tags":[235],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[242],"class_list":["post-4593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-54","tag-artigos-premiados","academias-nacional","edicoes-revista-edicao-54"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>A Hip\u00f3tese de Cressey: uma an\u00e1lise f\u00edlmica \u00e0 luz do filme \u201cO Contador\u201d - Abracicon Saber<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abracicon.org\/abracicon_saber\/a-hipotese-de-cressey-uma-analise-filmica-a-luz-do-filme-o-contador\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Hip\u00f3tese de Cressey: uma an\u00e1lise f\u00edlmica \u00e0 luz do filme \u201cO Contador\u201d\" \/>\n<meta property=\"og:description\" content=\"RESUMO\u00a0 O presente trabalho teve como objetivo analisar as dimens\u00f5es do Tri\u00e2ngulo de Cressey (1953), Press\u00e3o, Oportunidade e Racionaliza\u00e7\u00e3o, no contexto do filme \u201cO Contador\u201d.\u00a0 Para tanto, foi realizada uma an\u00e1lise f\u00edlmica que possibilitou identificar como esses elementos te\u00f3ricos se manifestam na narrativa cinematogr\u00e1fica, contribuindo para a compreens\u00e3o de comportamentos 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