PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES
This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as wel...
| Published in: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Main Authors: | , |
| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2015-04-01
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| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2015-02/26_Herbei,%20Cernusca.pdf |
| Summary: | This study aims to present the students' perception on the accounting profiles and professional accountants
regarding the forms of manifestations of creative accounting.
The article is structured in the following part: introduction, literature review, methodology and research results,
as well conclusions and limits on the research.
Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to
creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of
accounting numbers and distortion the image regarding the financial statements and their performance. They believe
that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and
substantiates the enterprise accounting policies.
We specify that the introduction into the university curricula of creative accounting rate contributes to the
acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the
entity's financial image |
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| ISSN: | 1844-7007 1844-7007 |