<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Starting from the approach of accounting as a “social game”, in which the main actors are on the one hand the providers of accounting information, and, on the other hand, its users, we can see that depending on the interests pursued by the management of the economic entity, the creativity of the accounting professional can be used both to seek new solutions to problems arising at a given time and to “beautify the financial statements”. Thus, these manipulative accounting practices aimed at generating an image that is as convenient as possible for the entity, to the detriment of the true image, are known as <bold>creative accounting</bold>.</p>
</abstract>

Starting from the approach of accounting as a “social game”, in which the main actors are on the one hand the providers of accounting information, and, on the other hand, its users, we can see that depending on the interests pursued by the management of the economic entity, the creativity of the accounting professional can be used both to seek new solutions to problems arising at a given time and to “beautify the financial statements”. Thus, these manipulative accounting practices aimed at generating an image that is as convenient as possible for the entity, to the detriment of the true image, are known as creative accounting.

Creative Accounting – Option or Necessity

International conference KNOWLEDGE-BASED ORGANIZATION

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Creative Accounting \u2013 Option or Necessity"}

Starting from the approach of accounting as a “social game”, in which the main actors are on the one hand the providers of accounting information, and, on the...

Creative Accounting – Option or Necessity

Publié en ligne: 05 juil. 2022

Pages: 21 - 25

DOI: https://doi.org/10.2478/kbo-2022-0043

Mots clés
creative accounting, fair presentation, management of the economic entity

© 2022 Sebastian Floştoiu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Creative Accounting – Option or Necessity

Publié en ligne: 05 juil. 2022

Pages: 21 - 25

DOI: https://doi.org/10.2478/kbo-2022-0043

Mots cléscreative accounting, fair presentation, management of the economic entity

© 2022 Sebastian Floştoiu, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
creative accounting, fair presentation, management of the economic entity