Study regarding the creative accounting techniques in management accounting

Once implemented, a managerial accounting system will also attract the manifestation of creative accounting phenomena, especially in times of crisis and fiscal pressure. Having a more relevant set of information at their disposal, managers are tempted to employ more or less ingenious, questionable o...

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Bibliographic Details
Main Author: Flavius-Andrei GUINEA
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2016-10-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9504.pdf