Publication: Rachunkowość Kreatywna i Agresywna
Date
Authors
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Publisher
ASEM
Abstract
Description
PIĘCEK, Ewa. Rachunkowość Kreatywna i Agresywna = Creative and Aggressive Accounting. Koord. naukowy: BRZEZIŃSKI, Cezary. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 273-277. ISBN 978-9975-147-93-4 (PDF).
In 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. CZU: 657.37:657.1(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.34
In 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. CZU: 657.37:657.1(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.34
Keywords
rachunkowość kreatywna, rachunkowość agresywna, ENRON, accounting