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2013•RePEc: Research Papers in EconomicsRequires access

ACCOUNTING PRACTICES UNDER THE INFLUENCE OF CREATIVITY

Dima Florin-Constantin

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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.

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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.

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Available 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.

Key concepts: Creative accounting, Accounting, Creativity, Limiting, Financial accounting, Business, Task (project management), Management accounting

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