Fundamente teoretice privind contabilitatea creativă, optimizarea fiscală și frauda contabilă: concepte, tehnici de manipulare și implicații etice
Theoretical Foundations of Creative Accounting, Tax Optimization, and Accounting Fraud: Concepts, Manipulation Techniques, and Ethical Implications

Summary/Abstract: This article aims to identify and delineate the main methods of financial statement manipulation and to raise awareness of the limitations inherent in the legislative framework applicable in Romania. The study is motivated by the need to clarify the boundary between professional ingenuity, as permitted by law, and unlawful conduct, in a market environment where management compensation is closely linked to performance indicators reported in financial statements, while the tax burden continues to increase. To achieve these objectives, the paper draws upon an in-depth review of the relevant academic literature and the current regulatory framework governing the issues under investigation.

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