Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs

This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border between legal and fraud. The field research undertaken...

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Bibliographic Details
Main Author: Flavius-Andrei Guinea
Format: Article
Language:English
Published: Ovidius University Press 2016-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/20.pdf