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La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo

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Abstract

La contabilidad creativa es un tema de actualidad en la práctica contable. En esta comunicación se analizan el concepto y las diversas formas que puede adoptar la contabilidad creativa. También se estudia la incidencia que está suponiendo en España y en el Reino Unido. Para ello se informa de un estudio empírico realizado con auditores para analizar cual es la relevancia que tiene la contabilidad creativa en cada país.También se investiga si es un tema cada vez más popular y si es particularmente identificable en algunos sectores o bien en algunas áreas de la contabilidad.

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  • 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.
    • Handle: RePEc:upf:upfgen:181
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    1. Naser, Kamal & Pendlebury, Maurice, 1992. "A note on the use of creative accounting," The British Accounting Review, Elsevier, vol. 24(2), pages 111-118.
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    Cited by:

    1. 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.

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    More about this item

    Keywords

    Contabilidad creativa; fiabilidad; auditoria;
    All these keywords.

    JEL classification:

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

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