Performance optimization – "sometimes" – result creativity

Constanta Iacob and Cristina Mihaela Gheorghe

MPRA Paper from University Library of Munich, Germany

Abstract: Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which is not far from the truth if we consider the professional accountant freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors including its ingenuity . Ingenuity , as well as imagination , novelty , originality and creativity are attributes that led the accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to ask the following questions : is there a dose of fiction in it ? , That the steps in obtaining and menţienerea performance management may be considered constructive practices and practices with negative meanings ?

Keywords: Accounting; creativity; performance; gain; competitive advantage (search for similar items in EconPapers)
JEL-codes: M20 M41 (search for similar items in EconPapers)
Date: 2014-01-06, Revised 2014-01-06
New Economics Papers: this item is included in nep-cbe and nep-hrm
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