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Provocările contabilității în viziunea tinerilor cercetători, editia VII, 2023
Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles.
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Creative accounting is a term used to describe the use of accounting practices that are technically legal, but that may be considered unethical or even fraudulent. It is also known as aggressive accounting, as it doesn’t strictly adhere to standard accounting principles.
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2021
This chapter highlights creative accounting, which generally describes the ethical, and often illegal, practice of preparing financial reports which contain accounting irregularities. An accounting irregularity is an item incorrectly included in, or omitted from, the accounting records and financial statements, with the purpose of misleading others ...
Jimmy Winfield +2 more
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This chapter highlights creative accounting, which generally describes the ethical, and often illegal, practice of preparing financial reports which contain accounting irregularities. An accounting irregularity is an item incorrectly included in, or omitted from, the accounting records and financial statements, with the purpose of misleading others ...
Jimmy Winfield +2 more
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ACCOUNTING OR CREATIVE ACCOUNTING?
Scientific research of the SCO countries: synergy and integrationThe article deals with the problems of ensuring the quality of ac-counting information in the context of instability and inconsistency of legislation that arouses interest in the development of creative accounting. The limits of being creative in accounting.
Pechennikova, G.G., Levchenko, N.E.
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Creative accounting: using creative writing to teach accounting principles
New Writing, 2016ABSTRACTIn this paper, I focus on the intersection of accounting and, to borrow a much-abused term, a creative approach to that discipline. Here it is applied mostly through the use of creative writing as a means of teaching and learning. Co-authoring Balancing Act, a text for teaching MBA students key accounting principles through creative writing, is
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Creative and Aggressive Accounting
Provocările contabilității în viziunea tinerilor cercetători, editia VII, 2023In recent years, the phenomenon of modification of accounting documents can be observed. Data transformation often has serious legal consequences, but at the same time it can be acceptable and legal. The article introduces the concept of creative and aggressive accounting and shows the consequences of aggressive accounting on the example of Enron.
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Creative accounting, fraud and international accounting scandals
Business History, 2011Creative accounting, fraud and international accounting scandals, edited by Michael John Jones, Chichester, John Wiley & Sons, 2011, xxv + 550 pp., £50.00 (hardback), ISBN 978-0-470-05765-0 The ter...
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Public Money & Management, 1988
Because it has been seen as a short‐sighted way for local authorities to escape from the Government's expenditure controls, creative accounting now has a bad reputation. However, creativity will be needed in accounting, as in every other aspect of management, if local authorities are to stand a chance of facing up to the challenges of the 1990s.
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Because it has been seen as a short‐sighted way for local authorities to escape from the Government's expenditure controls, creative accounting now has a bad reputation. However, creativity will be needed in accounting, as in every other aspect of management, if local authorities are to stand a chance of facing up to the challenges of the 1990s.
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What is ‘Creative Accounting’?
1993On 16 May 1991, an article in the Financial Times by David Waller observed that: Ever since Coopers & Lybrand attacked BTR’s profit record during the middle of the conglomerate’s battle for Pilkington in January 1987, it has been customary for those engaged in takeover battles to attack each other’s accounting.
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