Accounting Practices Under the Influence of Creativity

Florin-Constantin Dima
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Florin-Constantin Dima: Constantin Brâncoveanu University of Pite?ti, F.F.A. Pite?ti

Anale. Seria Stiinte Economice. Timisoara, 2013, vol. XIX, 193-199

Abstract: Creative accounting has emerged and developed thanks to the managers’ wish to present a certain financial image of an entity in terms of the financial statements. Even if creative accounting distorts the financial image of an entity, it differs fundamentally from fraud in that it complies with the regulations and rules on accounting. Basically, creative accounting complies with the “letter†of the law, but not with its “spirit†. For this reason, accounting setters and experts have the difficult task of finding solutions in terms of limiting accounting creativity.

Keywords: creativity; creative accounting; accounting engineering; accounting practice; accounting options (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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