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“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique

Author

Listed:
  • Diana Elisabeta Balaciu

    (University of Oradea, Romania; Bucharest University of Economic Studies, Romania)

  • Victoria Bogdan

    (University of Oradea, Romania)

  • Liliana Feleaga

    (Bucharest University of Economic Studies, Romania)

  • Adela-Laura Popa

    (University of Oradea, Romania)

Abstract

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers from Bihor county. Wishing to detect as favorably as possible the way in which the managers perceive and develop their relations with auditors and accountants, we have used in making up the questionnaire, a research method from the category of projective techniques, the free association technique. We found out that more than half of sampled managers are inclined to change an accounting policy that brings major benefits to the firm’s image and also there is an aversion towards risk among managers in Bihor, yet it is doubled by their tendency towards accounting manipulation. The projective techniques chosen have led us then to carry out two polar diagrams which detect the managers’ perception regarding auditors and accountants.

Suggested Citation

  • Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa, 2014. "“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 643-664, December.
    • Handle: RePEc:ami:journl:v:13:y:2014:i:4:p:643-664
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    Citations

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    Cited by:

    1. Ibtihal A. Abed & Nazimah Hussin & Mostafa A. Ali & Hossam Haddad & Maha Shehadeh & Elina F. Hasan, 2022. "Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review," Risks, MDPI, vol. 10(4), pages 1-25, April.
    2. Popa Adela Laura, 2015. "Understanding Students Needs For A More Effective Online Marketing In The Higher Education System," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1278-1284, July.
    3. Murineanu Alina Maria, 2024. "Creative Accounting: A Literature Review," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 18(1), pages 2112-2121.
    4. Mariana Peprníčková & Lucie Jandová, 2017. "The Level of Creative Accounting in the Practice of Czech Accounting Entities [Míra kreativního účetnictví v praxi českých účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(4), pages 57-86.
    5. Herbei (Mot) Ioana & Cernusca Lucian, 2015. "Perceptions Regarding Treatments And Creative Accounting Policies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 173-187, April.
    6. Ahmed Yousif Adam Ismael, 2017. "The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 283-291.

    More about this item

    Keywords

    Creative accounting; managers; projective techniques; performance; options; animal spirits;
    All these keywords.

    JEL classification:

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

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