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Accounting Practices Under the Influence of Creativity

Author

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  • DIMA Florin-Constantin

    (Constantin Brâncoveanu University of Pite?ti, F.F.A. Pite?ti)

Abstract

Creative accounting has emerged and developed thanks to the managers’ wish to present a certain financial image of an entity in terms of the financial statements. Even if creative accounting distorts the financial image of an entity, it differs fundamentally from fraud in that it complies with the regulations and rules on accounting. Basically, creative accounting complies with the “letter†of the law, but not with its “spirit†. For this reason, accounting setters and experts have the difficult task of finding solutions in terms of limiting accounting creativity.

Suggested Citation

  • DIMA Florin-Constantin, 2013. "Accounting Practices Under the Influence of Creativity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 193-199, May.
    • Handle: RePEc:tdt:annals:v:xix:y:2013:p:193-199
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2013/Lucrari_vol_XIX_2013_031.pdf
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    More about this item

    Keywords

    creativity; creative accounting; accounting engineering; accounting practice; accounting options;
    All these keywords.

    JEL classification:

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

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