摘要：About the recent establishment in Brazil of international accounting standards - IFRS, which have the basic philosophy of the prevalence of substance over form, has become more necessary for accounting professionals to exercise judgment. Thus, in way to understand how accounting professionals are analyzing and producing information, this study aims to show how the Prospect Theory, also specifically the Framing Effect, can affect the process of analysis and production of information accounting. To this end, we applied a structured questionnaire and did not disguise the professionals in accounting, in order to verify how the effect could shape Framing a decision within the accounting environment. The questionnaire was divided into two types (I and II), due to the need to test the same question in the fields of gains and losses. In analyzing the results of the questionnaires used the frequency analysis of alternatives for each question and applied tests of difference between proportions. Among the results, we could identify the presence of Framing Effect, since by manipulating the way information is transmitted, it was found that, in general, respondents had a favorable attitude to certain gain, or more likely when they were in the field of gains, but losses in the field, had a propensity to risk choosing the riskiest. It should be noted that the major contribution of this study is in the accounting profession aware that their judgments are liabilities of deviations, due to the effects of the Theory of Bounded Rationality.
