Published July 1, 2022 | Version v1
Conference paper Open

IMPACTUL CONTABILITĂȚII CREATIVE ASUPRA SITUAȚIILOR FINANCIARE ȘI PERFORMANȚEI ENTITĂȚII

Authors/Creators

  • 1. Școala Doctorală de Științe Economice, USM

Description

Abstract

This article aims to define the notion of creative accounting, alongside with presentation of the impact of such techniques usage on the financial statements of a company as well as on it’s performance. The linkage between the creative accounting and the necessity of the managers to present a specific performance of the company alongside with avoidance of damages on the company’s image is clearly identified. Reliability and the benefit of financial or performance information determined using creative accounting, is significantly deteriorated, this is why, usage of creative accounting should be limited, by promotion of fair accounting practices by governances and auditors of companies.

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Calancea E. IMPACTUL CONTABILITĂȚII CREATIVE ASUPRA SITUAȚIILOR FINANCIARE ȘI PERFORMANȚEI ENTITĂȚII.pdf

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References

  • 1. Naser C., Creative financial accounting: its nature and use, Pretince Hall, 1993.
  • 2. Feleagă N., Malciu L. Politici şi opțiuni contabile, Fair Accounting versus Bad Accounting, Ed. Economică, Bucureşti, 2002.
  • 3. Gowthorpe, Catherine; Amat, Oriol, Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation, în "Journal of Business Ethics",vol. 57, nr. 1/2005,
  • 4. Uşurelu V., Nedelcu M., Andrei A. şi Loghin D., Accounting ethics -responsibility versus creativity, Annals of the University of Petroșani Economics; 2010, Vol. 10 Nr. 3.