CREATIVE ACCOUNTING - ART?

Pana Daniela Nicoleta

Annales Universitatis Apulensis Series Oeconomica, 2007, vol. 1, issue 9, 52

Abstract: Although, apparently, accounting seems to be a mechanical process which does not creativity and imagination, it was resituated in the management (administration) science domanin, and the financial-accountant information is the most important component of every company. In the present study I accentuated the role of accountability in our days, I developed the “creative accounting†concept, which means, in Trotman opinion a way to “allowing the display of a new favorable image of the results and the statement of account†, or, in the Jean-Jerome Bertolus, Maryvonne Lignon or Isabelle Gounin opinions, is ‘the art of juggling with a statement of account', ‘of calculating the benefits' of ‘of saving money'. I debated the « managerial creative accounting«, which in my opinion means “ the art of composing the money, planting them and making to grow in the way you want†.

Keywords: accounting; creative accounting; managerial creative accounting. (search for similar items in EconPapers)
JEL-codes: A19 M41 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2007:i:9:p:52

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