Another image of accounting - creative accounting Cover Image

Another image of accounting - creative accounting
Another image of accounting - creative accounting

Author(s): Ana-Maria Comandaru (Andrei), Sorina-Geanina Stanescu, Cristina Mihaela Toma, Adriana Paduraru Horaicu
Subject(s): Education, Accounting - Business Administration
Published by: Birlesik Dunya Yenilik Arastirma ve Yayincilik Merkezi
Keywords: Creative accounting techniques; Principles; Reports;

Summary/Abstract: Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis.

  • Issue Year: 10/2020
  • Issue No: 2
  • Page Range: 100-110
  • Page Count: 11
  • Language: English