Investigating Frauds in Goverment Accounting

Kayahan Tüm

Asian Economic and Financial Review, 2015, vol. 5, issue 6, 892-907

Abstract: The main purpose of creative accounting practices is to show financial indicators and tables of businesses different from and generally better than the originals. Although such deceptive practices are mostly performed by firms, it is observed that fiscal policy executives have turned toward creative accounting practices especially in recent years. Creative accounting practices of governments regarding government accounting practices embody with the stock-flow adjustments. The main stress of this study is that the fiscal policy executives conducts creative accounting practices especially when the fiscal rules are strict and binding, and the main precaution to be taken for the misuse of these practices is transparency of government accounting systems.

Keywords: Creative accounting; Government accounting; Stok-flow adjustment; European union; Public financial management; Transparency (search for similar items in EconPapers)
Date: 2015
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