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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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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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The ethics of creative accounting
Science and Engineering Ethics, 1996Creative accounting, which generally involves the preparation of financial statements with the intention of misleading readers of those statements, is prima facie a form oflying, as defined by Bok.1 This paper starts by defining and illustrating creative accounting.
Simon Archer
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, 2006 This dissertation studies the area of creative accounting. The investigation of the literature review initially concerns about the definition, motivations, existence and effect and the involved accounting standards of creative accounting Based upon that, the qualitative research is going to be carried through, with the Finance and Investment students ...
Li, Lin
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Creative spaces in interdisciplinary accounting research
Accounting, Auditing and Accountability Journal, 2014 Purpose– The purpose of this paper is to consider the role of interdisciplinary accounting research and suggest ways of broadening its creative scope to embrace significant contemporary phenomenon.Design/methodology/approach– The paper is conceptual in ...
Íngrid Jeacle, Chris Carter
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, 2016 This thesis mainly deals with creative accounting, at the beginning there is generally characterized accounting. After that it is focused on a specific definition of the concept of creative accounting.
Srpoňová, Markéta
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Creative accounting: An interaction of hr and accounting
JIMS8M: The Journal of Indian Management & Strategy, 2020The technological changes in HR and Accounting has been astounding and has caused an unprecedented increase in activities related to creative accounting. Human resources in any organization has the incentive to be creative and therefore they indulge into ethical or unethical ways to achieve better results for the organisation.
null Renu, Nishant Sharma
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Rethinking creativity in the accounting profession: to be professional and creative
Journal of Accounting & Organizational Change, 2006PurposeThe purpose of this research is to investigate creativity within the context of a more regulated accounting functional area (audit and tax) and a less regulated non‐accounting functional area (consulting). Accordingly, this research aims at developing insights into how current cultural assumptions may have to change, if professional challenges ...
Al-Beraidi, M., Rickards, T.
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An Exploration of Accountants, Accounting Work, and Creativity
Behavioral Research in Accounting, 2011ABSTRACT: In two studies, we explore whether creativity is essential—or antithetical—to professional accounting work. In Study 1, archival analysis of U.S. Department of Labor data indicates that: (1) professional accounting work requires no less creativity than do three competing professions and a diverse sample of U.S.
Stephanie M. Bryant +2 more
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A developmental account of curiosity and creativity
Behavioral and Brain SciencesAbstract Ivancovsky et al.'s Novelty-Seeking Model suggests several mechanisms that might underlie developmental change in creativity and curiosity. We discuss how these implications both do and do not align with extant developmental findings, suggest two further elements that can provide a more complete developmental account, and discuss current ...
Julie Vaisarova, Kelsey Lucca
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