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A Bibliometric Analysis Of Creative Accounting Research

Author

Listed:
  • Cristina TIMOFTE (COCA)

    (Ştefan cel Mare University of Suceava)

  • Simona-Maria TANASA (BRINZARU)

    (Ştefan cel Mare University of Suceava)

  • Dan-Andrei COCA

    (Ştefan cel Mare University of Suceava)

Abstract

Creative accounting is a term used to reflect the techniques and practices used to manipulate financial accounting in order to meet the stakeholders' requirements. Its use is controversial as it is considered to incorporate only those practices and techniques within legal boundaries; however, manipulation could easily lead to fraud. This paper conducts a bibliometric overview of the creative accounting research on the Web of Science (WOS) platform and it identifies the most frequently used terms with regard to creative accounting, by means of the VOSviewer software tool. The results of such analysis, together with deductive content analysis revealed that in what concerns the research on creative accounting conducted so far, emphasis is placed on the creative accounting practices and processes. The terminology used in this research field revolves around words and phrases such as creativity, process, company, practice, creative accounting practice, management and also around terms as fraud, fiscal rule, advantage. Therefore, it can be stated that creative accounting research focuses on the practices used, it studies the involvement of the management of the company in such creative practices and is heavily analyzed in close connection with accounting and fiscal fraud.

Suggested Citation

  • Cristina TIMOFTE (COCA) & Simona-Maria TANASA (BRINZARU) & Dan-Andrei COCA, 2020. "A Bibliometric Analysis Of Creative Accounting Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 96-102.
    • Handle: RePEc:alu:journl:v:1:y:2020:i:22:p:96-102
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    References listed on IDEAS

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    4. Tha’er Amjed Mahmoud Ababneh & Mehmet Aga, 2019. "The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes," Sustainability, MDPI, vol. 11(20), pages 1-16, October.
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    1. Mustafa Kıllı & Samet Evci & İlker Kefe, 2024. "The Conceptual, Social, and Intellectual Structure of the Financial Information/Accounting Manipulation Literature: A Bibliometric Analysis," JRFM, MDPI, vol. 17(7), pages 1-18, July.

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    More about this item

    Keywords

    Bibliometric analysis; Bibliometric mapping; Creative accounting; VOSviewer.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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