Accounting And Creativity: A Sociological And Psychological Approach

This article presents aspects related to creativity in accounting. In our approach we started from theoretical aspects regarding the position of accounting in the field of scientific knowledge. The paper aims to justify these positions (as a language of communication, communication tool, social game), and from there to mirror the way of expressing creativity in accounting. In terms of research methodology, we have appealed to a qualitative research inspired by sociology and psychology. The sociological survey shows the vision of society related to creators, the way in which it admits or rejects them. The sociological approach allows us to understand the importance of collective consciousness in assessing and maintaining the creation. The psychological study regarding the creator describes a creature endowed with an excessive sensitivity, accompanied by a worker with permanent activity, but who is constantly gripped by an "existential doubt". In conclusion, the consultant or the researcher will have to recognise the creator's right to be wrong and surround him with a climate of confidence. This paper shows that there is a path where the one who talks to numbers (and does not have the skill of words) and those who possess the mastery of words actually meet. This paper is part of the PhD research entitled: Identifying and motivation of creative accounting practices - the case of Romanian listed companies, carried out under the guidance of PhD Prof. Feleaga Liliana, research carried out within the framework of the Bucharest Academy of Economic Studies.