The Determining Factors of Creative Accounting

• Main Authors: Carmen Vâlcu, Roxana Aurelia Mârț, Cristina Moroi
• Format: Article
• Language: English
• Published: Ovidius University Press 2019-01-01
• Series: Ovidius University Annals: Economic Sciences Series
• Subjects: creative accounting; true and fair view; fraud; legal; illegal
• Online Access: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/44.pdf

The present article is a structural analysis performed on a set of specialized articles on the topic of creative accounting, an analysis carried out in order to identify the factors that determine the use of accounting engineers and the most important measures that can be taken into account for combating or little minimization of accounting engineers. The analysis was performed by coding the key words and expressions and grouping them on the most important factors that determine the application of the creative accounting: the professional accountant's profile, accounting rules, ethical principles, pressures and the financial economic crisis. Structural analysis was also performed to identify how creative accounting is perceived, respectively the positive and negative aspects of using accounting practices.