ACCOUNTING MANIPULATION: AN EMPIRICAL STUDY REGARDING MANAGERS’ BEHAVIOR

Balaciu Diana Elisabeta (), Cernusca Lucian (), Ioana Teodora Mester and Bogdan Victoria ()
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Balaciu Diana Elisabeta: University of Oradea, Faculty of Economics,
Cernusca Lucian: "Aurel Vlaicu"University of Arad, Faculty of Economics Sciences,
Bogdan Victoria: University of Oradea, Faculty of Economics,
Authors registered in the RePEc Author Service: Diana Elisabeta Matica (Balaciu)

Annals of Faculty of Economics, 2014, vol. 1, issue 1, 554-562

Abstract: The study analyses managers' behaviour from Romania when dealing with creative accounting. For this we realized an empirical study within the Arad county space, having as main objective the identification of the managers' perception regarding the usefulness of accounting information and of other factors considered when making decisions. Another aspect was to interpret the managers' tendency towards manipulation or strategic management of results. The empirical research was carried out between December 2013 and January 2014, and the research method used was the survey, and as an instrument of the research we used the questionnaire. The questionnaires were posted on a website but some of them were applied directly in the field to ensure a response rate of at least 30%. For the analysis and confirmation of the feasibility of the questionnaire and of the measurement scale, we used Cronbach Alpha method. The results obtained after statistically processing the answers received from respondents and after testing the research hypotheses show that there is an increased interest of the managers from the investigated Arad firms to improve the quality of the financial accounting information and to give the users as beautiful an image as possible of the company's performances; it is noticed their inclination to the manipulation of the accounting figures. On the other hand the results obtained demonstrate that, despite the fact that most of the managers from the sample consider that using ethics is a priority in making decisions, this idea is not an obstacle for more than a half to change an accounting policy that would affect the true image but would be favorable to the image of the company The utility of such research contributes to the insurance of the premises for the development of future research, looking to test the reaction of the professional accountants in our country, regarding the phenomenon of creative accounting.

Keywords: accounting information; managers; behaviour; risk assumption; creative accounting; performance; ethics (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2014:i:1:p:554-562

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