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The Determining Factors of Creative Accounting

Author

Listed:
  • Carmen Vâlcu

    ("Alexandru Ioan Cuza " University of Iași)

  • Roxana Aurelia MârÈ›

    ("Alexandru Ioan Cuza " University of Iași)

  • Cristina Moroi

    ("Alexandru Ioan Cuza " University of Iași)

Abstract

The present article is a structural analysis performed on a set of specialized articles on the topic of creative accounting, an analysis carried out in order to identify the factors that determine the use of accounting engineers and the most important measures that can be taken into account for combating or little minimization of accounting engineers. The analysis was performed by coding the key words and expressions and grouping them on the most important factors that determine the application of the creative accounting: the professional accountant's profile, accounting rules, ethical principles, pressures and the financial economic crisis. Structural analysis was also performed to identify how creative accounting is perceived, respectively the positive and negative aspects of using accounting practices.

Suggested Citation

  • Carmen Vâlcu & Roxana Aurelia MârÈ› & Cristina Moroi, 2019. "The Determining Factors of Creative Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 927-933, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:927-933
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    References listed on IDEAS

    as
    1. Catherine Gowthorpe & Oriol Amat, 2004. "Creative accounting: Some ethical issues of macro- and micro-manipulation," Economics Working Papers 748, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
    3. Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    creative accounting; true and fair view; fraud; legal; illegal;
    All these keywords.

    JEL classification:

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

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