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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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Creative spaces in interdisciplinary accounting research [PDF]
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 ...
Ingrid Jeacle, Chris Carter
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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
openaire +1 more source
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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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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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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The Accounting Review, 1988
Abstract Reviews the book "Creative Accounting," by Ian Griffiths.
Paul R. Brown, Richard P. Brief
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Abstract Reviews the book "Creative Accounting," by Ian Griffiths.
Paul R. Brown, Richard P. Brief
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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.
openaire +1 more source