Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective

Ciocan Claudia Cătălina ()
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Ciocan Claudia Cătălina: „Alexandru Ioan Cuza†University of Iasi

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 525-530

Abstract: The business world is a competitive one. Thus, managers tend to present their activity and of the company they represent in the best terms possible, so the stakeholders, present and potential, to have the best impression regarding that activity. Because numbers represent the main language of businesses, changing the accounting figures tends to be the easiest way by which managers present the most favorable situation of the company they represent, through the hands of the accountants. The temptation to resort to creative accounting techniques increases, managers being attracted by solutions to protect them in less favorable times. The desire to have better results and bigger bonuses outlines a starting point from which all other problem begins. Through this paper we aim to establish the boundaries of creative accounting and the reasons invoked by professionals.

Keywords: creative accounting; stakeholders; creative techniques; motivations (search for similar items in EconPapers)
JEL-codes: M21 M4 M42 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:525-530

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