Creativity in Business Ethics and Financial Accounting of the Romanian Organizations

Demian Gabriela, Joldos Ana Maria () and Pintilie Corneliu ()
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Demian Gabriela: „Valahia” University of Targoviste
Joldos Ana Maria: „Valahia” University of Targoviste
Pintilie Corneliu: „Valahia” University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 565-571

Abstract: The problem of ethics in the financial/accounting activity permanently generates controversy. Starting with the options of certain famous specialists in the financial/accounting field, the paper presents beforehand the ethics concept and the characteristics of an ethical decisions, focusing after that on the ethics and creativity issue in the financial/accounting field, since the provided information is destined for building an accurate image with purpose of correctly informing different types of “actors” of the business environment and not only. The study was based on a scientific research, investigation type, applied on a 110 organizations` sample. The essential objectives consist of knowing the level in which financial-accounting professionals apply the professional ethics` standards; outlining the managers` opinion regarding the estimation and usage of creativity and innovation in the financial-accounting activity. Based on the things presented in 5the paper, it can be noticed that the financial-accounting creativity practice and its effects depends on what managers wish to offer with the information they provide and implicitly what they want to get from the decisions adopted by using this information

Keywords: creativity; ethics; financial-accouting activity; fraud (search for similar items in EconPapers)
JEL-codes: M10 M40 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:565-571

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