CREATIVE ACCOUNTING IN THE CONTEXT OF AN “EFFICIENT” MANAGEMENT

Mihaela Cristina Gheorghe
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Mihaela Cristina Gheorghe: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2012, vol. 2, issue 40, 187-190

Abstract: This paper proposes an analysis of the creative accounting connection with the managing factor which administers informational resources in a company activity. Creative accounting, as it is defined in scientific literature, takes different shapes, “existential complexity” which makes it become the suitable environment of strategic and tactical steps, initiated and performed from the major objective point of view represented by the performance of the company. The manager is the one who connects the internal information, upon which he has control, with external information, in order to manage properly economic circumstances, the way of reporting financial results with influences on the perceptive of the company. An efficient management will follow the increase of financial indicators of the company and implicit of its performance, through financial insurance turnover necessary to the continuity and development of the activity of the company.

Keywords: creative accounting; efficient management; performance; strategy; earnings management (search for similar items in EconPapers)
JEL-codes: D84 D92 K00 M10 M12 M40 M5 O12 P11 P17 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2012:i:40:p:187-190

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