Publication: Contribuţii la definirea conceptului de contabilitatea creative
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
BUNGET, Ovidiu-Constantin, DUMITRESCU, Alin-Constantin, DELIU, Delia, MĂNDESCU, Ionel. Contribuţii la definirea conceptului de contabilitatea creative. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 51-56. ISBN 978-9975-75-619-8.
The general notion of "creative accounting" represents an extensive concept that was debated and presented by many authors in the specialty literature. By analyzing the specialty literature and the motivations of the individuals that are entrusted with governing the entities, we reached to the conclusion that, discussing of creative accounting, in general, the concept can be described, in the light of an holistic approach, from the angle of two components: innovatory accounting and fraudulent creative accounting. In other words, the creativity in accounting may be criticized solely on the fraudulous character, and not by the means of using some skills and knowledge regarding an accounting referential. CZU: 657.3:657.6.
The general notion of "creative accounting" represents an extensive concept that was debated and presented by many authors in the specialty literature. By analyzing the specialty literature and the motivations of the individuals that are entrusted with governing the entities, we reached to the conclusion that, discussing of creative accounting, in general, the concept can be described, in the light of an holistic approach, from the angle of two components: innovatory accounting and fraudulent creative accounting. In other words, the creativity in accounting may be criticized solely on the fraudulous character, and not by the means of using some skills and knowledge regarding an accounting referential. CZU: 657.3:657.6.
Keywords
audit financiar-contabil, contabilitate financiară, fraude financiare