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Contribuţii la definirea conceptului de contabilitatea creative

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cris.sourceIdoai:irek.ase.md:123456789.1/212
dc.creatorBunget, Ovidiu-Constantin
dc.creatorDumitrescu, Alin-Constantin
dc.creatorDeliu, Delia
dc.creatorMăndescu, Ionel
dc.date2021-11-03T13:12:18Z
dc.date2021-11-03T13:12:18Z
dc.date2012-04
dc.date.accessioned2023-11-13T20:51:38Z
dc.date.available2023-11-13T20:51:38Z
dc.descriptionBUNGET, 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.
dc.descriptionThe 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.
dc.formatapplication/pdf
dc.identifier978-9975-75-619-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/212
dc.identifier.urihttps://cris.ase.md/handle/123456789/4474
dc.languageother
dc.publisherASEM
dc.subjectaudit financiar-contabil
dc.subjectcontabilitate financiară
dc.subjectfraude financiare
dc.titleContribuţii la definirea conceptului de contabilitatea creative
dc.typeArticle
dspace.entity.typePublication
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