Creative Accounting Practices from the Accounting Professionals’ Perspective
Author:
Master student Widad Atena FARAGALLA
JEL:
M41
DOI:
Keywords:
creative accounting, ethics, accounting information, accounting professionals, users
Abstract:
The present article approaches the subject of creative accounting, a subject that is both interesting and controversial in the international literature. Creative accounting is a topic that can be regarded from multiple perspectives, a positive one and a negative one, duality that can often cause these controversial situations mentioned before, but also that can lead to ethical dilemmas. So, for substantiating a research study it is important to have in mind both perspectives. In addition to highlighting the main features of creative accounting using the literature, the author has also investigated in this empirical research, by using a questionnaire, what is the perception of accounting professionals in regards to using creative accounting techniques and so much more. The results showed that even in Romania accounting techniques are used, 37% of the respondents said that they were pressured by their employers to use such techniques, while 35% stated that the initiative was theirs.\r\nThe detail analysis based in the answers that were provided by the accounting professionals allowed to outline an overall image about what their perception is in regards to using creative accounting techniques.