STUDY ON THE APPLICATION OF CREATIVE ACCOUNTING TECHNIQUES

Elena Hlaciuc ()
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Elena Hlaciuc: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 16, issue 26, 33-45

Abstract: The aim of this paper is to review the main theoretical aspects of the "concept of creative accounting" and its specific techniques, as well as to draw an overview of the vision of "accounting experts and financial auditors" in relation to some aspects of this side of accounting in Botoșani County and trying to find or propose remedies that would restrict the evolution and application of "innovative accounting". The results of our research allows us to note that most "accounting experts" have a positive view of the concept of "creative accounting" and most "financial auditors" do not embrace this approach.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:16:y:2021:i:26:p:33-45

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