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Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective

Author

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  • Ciocan Claudia Cătălina

    („Alexandru Ioan Cuza†University of Iasi)

Abstract

The business world is a competitive one. Thus, managers tend to present their activity and of the company they represent in the best terms possible, so the stakeholders, present and potential, to have the best impression regarding that activity. Because numbers represent the main language of businesses, changing the accounting figures tends to be the easiest way by which managers present the most favorable situation of the company they represent, through the hands of the accountants. The temptation to resort to creative accounting techniques increases, managers being attracted by solutions to protect them in less favorable times. The desire to have better results and bigger bonuses outlines a starting point from which all other problem begins. Through this paper we aim to establish the boundaries of creative accounting and the reasons invoked by professionals.

Suggested Citation

  • Ciocan Claudia Cătălina, 2017. "Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 525-530, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:525-530
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    References listed on IDEAS

    as
    1. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Oriol Amat & John Blake & Soledad Moya, 1995. "La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo," Economics Working Papers 181, 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; stakeholders; creative techniques; motivations;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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