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Journal articles on the topic 'METHODS OF ACCOUNTING'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 May 2022

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1

Sedláček, J. "The methods of valuation in agricultural accounting." Agricultural Economics (Zemědělská ekonomika) 56, No. 2 (February 25, 2010): 59–66. http://dx.doi.org/10.17221/1487-agricecon.

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This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets and agricultural production in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

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Kim, Young Hwa. "The Korean Traditional Accounting Methods." Korean Accounting Journal 27, no. 5 (October 31, 2018): 75–100. http://dx.doi.org/10.24056/kaj.2018.07.008.

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Grafton, Jennifer, Anne M. Lillis, and Habib Mahama. "Mixed methods research in accounting." Qualitative Research in Accounting & Management 8, no. 1 (April 12, 2011): 5–21. http://dx.doi.org/10.1108/11766091111124676.

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I.I., Khusinov, and Rustamova Sh. "Methods To Improve The Accounting And Analysis For Assessing Inventories." American Journal of Applied sciences 3, no. 05 (May 7, 2021): 56–62. http://dx.doi.org/10.37547/tajas/volume03issue05-09.

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The article is devoted to the peculiarities of accounting in organizing and maintaining inventory accounting at enterprises in accordance with the requirements of international standards. There is a review of the literature on inventories and much attention is paid to the methodology for their assessment.

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Craig, Darryl, Glenn Johnson, and Maurice Joy. "Accounting Methods and P/E Ratios." Financial Analysts Journal 43, no. 2 (March 1987): 41–45. http://dx.doi.org/10.2469/faj.v43.n2.41.

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Sava, Raluca. "Using Interactive Methods in Teaching Accounting." Studies in Business and Economics 11, no. 2 (August 1, 2016): 130–39. http://dx.doi.org/10.1515/sbe-2016-0027.

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AbstractActive learning shifts the focus of instruction from what the teacher should teach or deliver to students, to what the students should be able to do with the course material. Interactive methods are modern ways of stimulating teaching, representing tools of learning which favor the interchange of ideas, experiences, and knowledge. The purpose of this paper is to present a series of active teaching methods for the accounting data as being an alternative in the process of improving the teaching and learning of the accounting process.

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JUNG, WOON-OH. "Strategic choice of inventory accounting methods." Contemporary Accounting Research 6, no. 1 (September 1989): 1–25. http://dx.doi.org/10.1111/j.1911-3846.1989.tb00742.x.

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Young, S. Mark. "Field Research Methods in Management Accounting." Accounting Horizons 13, no. 1 (March 1, 1999): 76–84. http://dx.doi.org/10.2308/acch.1999.13.1.76.

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Watters, Michael P., and Zoel W. Daughtrey. "Tax accounting methods of aquacultural producers." Agribusiness 7, no. 1 (January 1991): 39–55. http://dx.doi.org/10.1002/1520-6297(199101)7:1<39::aid-agr2720070105>3.0.co;2-x.

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Roland-Holst, David W. "Interindustry Analysis with Social Accounting Methods." Economic Systems Research 2, no. 2 (January 1990): 125–46. http://dx.doi.org/10.1080/09535319000000010.

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Cacho, Oscar J., Robyn L. Hean, and Russell M. Wise. "Carbon-accounting methods and reforestation incentives." Australian Journal of Agricultural and Resource Economics 47, no. 2 (June 2003): 153–79. http://dx.doi.org/10.1111/1467-8489.00208.

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Labro, Eva. "Using simulation methods in accounting research." Journal of Management Control 26, no. 2-3 (March 7, 2015): 99–104. http://dx.doi.org/10.1007/s00187-015-0203-4.

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BURKO, Kateryna. "METHODS OF COST ACCOUNTING IN THE ACCOUNTING POLICIES OF AGRICULTURAL ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (42) (February 2019): 162–78. http://dx.doi.org/10.37128/2411-4413-2019-2-14.

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Modern enterprise production management is a complex, time-consuming and multifaceted process. It sets new requirements for the organization of cost accounting and needs to expand control over the formation of production cost by industries, cost centers, technological redistribution, types of products (works, services). There is also a need to determine the impact of costs on the implementation of the latest technologies and improve product quality. Important elements of accounting policies are cost accounting methods. The correct choice and use of cost accounting methods contribute to a quick assessment of the appropriateness of spending. At present, the legislation of Ukraine does not specify a specific method of applying certain methods of cost accounting. The imperfection of modern domestic methods of cost accounting creates certain difficulties in their choice to solve the tasks set before the enterprise. The purpose of the article is to reveal the essence of cost accounting methods and to determine the most effective ones for consolidation in the accounting policy of agricultural enterprises. In the article the question of estimation of the role of registration policies is exposed in the process of the enterprise management. The component elements of registration politics are certainly connected with the account of spending. Different approaches of the researchers are considered in relation to the essence of methods of accounting costs and their classification. It is set that classification of methods of accounting of productive costs is the object of scientific discussions and generally accepted classification of methods has not been developed yet. The author gives general characteristics of the features of agricultural enterprises activities that have considerable influence on the process of administrative decision-making and directly determine the construction of the accounts of costs. Certainly, methods of cost accounting are the important element of registration policy of agricultural enterprises. Systematization of branch and organizational factors that influence the choice of the methods for cost accounting at agricultural enterprises is carried out. The use of the combined methods for accounting the costs is suggested, that is conditioned by the branch features of agricultural enterprises activity and formation of registration policy concerning cost accounting.

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Yasyshena, Valentyna. "Problems of accounting and reporting of intangible assets through accounting methods." Herald of Ternopil National Economic University, no. 1(95) (March 5, 2020): 171–86. http://dx.doi.org/10.35774/visnyk2020.01.171.

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Introduction. Constant changes in the economy require the development of a system of accounting, which requires constant improvement of its methodology. Nowadays, the companies’ value growth is due to the increase in the share of intangible assets. Therefore, it is relevant to conduct research that will highlight the problems of accounting and reporting of such assets of the enterprise through the accounting methods and outline ways to solve them. Objective. The paper aims at studying the methods of accounting, disclosure of their nature, determining the impact on accounting and the formation of reporting indicators in the IAs and goodwill in accordance with the requirements of the applicable law. Methods. The research methodology is based on the study of the state of the statutory regulation of accounting of intangible assets through a critical analysis of the content of normative documents. The identification of problematic issues was determined through a quick survey and questionnaire of the chief accountants of the companies’chief accountants. Methods of comparison and grouping were used at all stages of the study, and the results were summarized at the final stage. Results. It is stated that the it is necessary to consider all methods that contribute to the accounting development but not only the specific ones. A simulation method will allow to build accounting models to represent and use elements of the method of accounting in current accounting, educational and scientific processes, as well as well as to fulfil plans and set accounting estimates. The necessity of development of new methodological recommendations for documentary provision of primary accounting of intangible assets of all types with generalization and improvement of existing forms of primary documents is substantiated. It is substantiated that the inventory should take into account the characteristics and nature of certain types of intangible assets to determine the approach to verification. The necessity of choosing a prudent approach to the revaluation of intangible assets at fair value and the appropriateness of the cost model in many cases is disclosed. The necessity of elaboration of Methodological recommendations for the formation of the cost of intangible assets in the context of calculation items for enterprises of different types of economic activity, or more detailed disclosure of this issue in PAS 8, is revealed. Prospects. It is necessary to carry out research in the field of improvement of accounting methodology, including intangible assets through the prism of such elements of the method of accounting as accounts, double-entry, and balance sheet.

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Buckhaults, Jessica, and Diane Fisher. "Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods." Journal of Education for Business 86, no. 1 (January 2011): 31–35. http://dx.doi.org/10.1080/08832321003720692.

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Madsen, Bjarne, and Chris Jensen-butler. "Spatial accounting methods and the construction of spatial social accounting matrices." Economic Systems Research 17, no. 2 (June 2005): 187–210. http://dx.doi.org/10.1080/09535310500114994.

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Ribalko, O. M., I. S. Varlamova, and R. M. Yevtushenko. "EATURES OF IMPROVEMENT OF COST ACCOUNTING METHODS AND PRODUCT ACCOUNTING CALCULATION." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 49, no. 1 (2021): 64–70. http://dx.doi.org/10.26661/2414-0287-2021-1-49-12.

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Maksimochkina, O. V., and I. V. Kalnitskaya. "METHODS OF TAX ACCOUNTING IN THE ACCOUNTING PRACTICE OF ECONOMIC ENTITIES." Фундаментальные исследования (Fundamental research), no. 4 2022 (2022): 39–43. http://dx.doi.org/10.17513/fr.43236.

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (December 1, 2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or “accountics” as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics.

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Servalli, Stefania, and Antonio Gitto. "Accounting and disciplinary methods in fishery management." Accounting, Auditing & Accountability Journal 34, no. 9 (October 7, 2021): 218–49. http://dx.doi.org/10.1108/aaaj-07-2019-4095.

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PurposeThe purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.Design/methodology/approachThis paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.FindingsThe paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.Originality/valueDespite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).

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DiGabriele, James A., and Wm Dennis Huber. "Topics and methods in forensic accounting research." Accounting Research Journal 28, no. 1 (July 6, 2015): 98–114. http://dx.doi.org/10.1108/arj-08-2014-0071.

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Purpose – The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach – This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings – Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications – Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications – This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value – This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

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Borodaenko, Grigory Vladimirovich, and Svetlana Valerievna Nefedova. "ECONOMIC VIOLATIONS IN ACCOUNTING AND TAX ACCOUNTING AND METHODS OF THEIR DETECTION." News of scientific achievements. Economics and Law, no. 5 (2020): 212–14. http://dx.doi.org/10.36616/2686-9837-2020-5-212-214.

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Sedláček, Jaroslav, Zuzana Křížová, and Eva Hýblová. "Comparison of accounting methods for business combinations." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 315–24. http://dx.doi.org/10.11118/actaun201260020315.

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The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

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Newell, Samuel A., and Frank R. Field. "Explicit accounting methods for recycling in LCI." Resources, Conservation and Recycling 22, no. 1-2 (March 1998): 31–45. http://dx.doi.org/10.1016/s0921-3449(97)00042-6.

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Peles, Yoram C. "On Accounting and Economics Methods of Depreciation." Journal of Accounting, Auditing & Finance 5, no. 2 (April 1990): 309–27. http://dx.doi.org/10.1177/0148558x9000500214.

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Holovchuk, Kateryna, Karyna Dierbunova, and Yuliia Shevcheko. "DEVELOPMENT OF UNCERTAINITY ACCOUNTING METHODS (H-MODELS)." Young Scientist 1, no. 65 (January 2019): 442–45. http://dx.doi.org/10.32839/2304-5809/2019-1-65-102.

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Luehlfing, Michael S. "Methods of consolidation in current accounting textbooks." Journal of Accounting Education 13, no. 3 (June 1995): 349–65. http://dx.doi.org/10.1016/0748-5751(95)00014-d.

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Vlašić, Dubravka. "OVERVIEW OF ACCOUNTING METHODS OF LEASING COVERAGE." Tourism and hospitality management 11, no. 1 (May 2005): 101–19. http://dx.doi.org/10.20867/thm.11.1.6.

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Lizing se javlja kao oblik financiranja kojim davatelj lizinga prenosi na korisnika lizinga pravo na korištenje određene imovine u određenom vremenskom razdoblju. Računovodstveno obuhvaćanje lizinga, od vrlo mnogo vrsta lizinga koje postoje u praksi koristi podjelu na financijski i operativni lizing, Njihove karakteristike definirane su prvenstveno nacionalnim zakonima, općim postavkama civilnog i trgovačkog prava, međunarodnim standardima od kojih su u Europskim zemljama prihvaćeni Međunarodni računovodstveni standardi MRS (International Accounting Standards - IAS), a u SAD USGAAP (United States - Generally Accepted Accounting Principles). Različita klasifikacija lizinga koja proizlazi iz ovih propisa ima utjecaj na temeljne financijske izvještaje.

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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factors of the company, creative accounting is applying in different accounting areas and in different volumes, while the accounting policy structure is forming. The main source of information about the company's financial position and the results are financial statements. On financial statements basis, information users make decisions. In order to influence information users decision's, company starts to manipulate financial data. In order to influence consumer decisions, creative accounting is used to manipulate financial data, which results in higher or lower company profits and distorts other financial information. On misleading data basis made financial statements not reflect a true and fair view of the company. The size of the distortion of information's, investigations are not carried out In Lithuania. The purpose of the study is analysis of the relationship of creative accounting and accounting policy and determinate the creative accounting impact to the formation of the accounting policy and accounting's results. Methods of analysis, data systematization, comparative, grouping and modeling were used during the research. JEL classification: M41

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Dmitrenko, Alla, Galyna Lebedyk, and Mykola Nesterenko. "Product Cost Calculation Methods in Construction." International Journal of Engineering & Technology 7, no. 3.2 (June 20, 2018): 6. http://dx.doi.org/10.14419/ijet.v7i3.2.14367.

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The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over the production cost expenditures by accounting for cost expenditures under current norms and their changes and provides accurate calculation of the cost price of construction products.

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Steedman, B. P. "ALTERNATIVE RESERVE REPORTING AND EXPLORATION ACCOUNTING METHODS—THE NEED FOR INTERNATIONAL ACCOUNTING STANDARDS." APPEA Journal 44, no. 1 (2004): 865. http://dx.doi.org/10.1071/aj03048.

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The objective of this paper is to analyse the different reserve reporting and exploration accounting methods used globally and highlight the key reporting implications for companies that are domiciled in Australia. This has become a critical issue in the oil and gas sector with the impending implementation of International Accounting Standards (IAS), as these standards as they now stand, do not specifically address the oil and gas industry. As a result companies may have the option or may be required to make significant changes to existing accounting and reporting practices.The paper will analyse the issues, potential implications, and opportunities within the following areas:A brief summary of the history of oil and gas accounting standards and the status of existing IAS.The different reserve reporting practices for exploration accounting and reserve reporting practices between the United States (US), United Kingdom (UK), and Australia, including the different interpretations of reserves within the countries.The alternative accounting outcomes for exploration expenditure depending upon whether successful efforts are applied, area of interest, or full cost accounting.The relationship between reserve reporting and exploration accounting, with examples of how multiple accounting outcomes may result from the same exploration program.Discuss the actions required by oil and gas executives to best manage the issues.The paper will be written and presented in a style such that non-accountants or reserve experts will be able to understand the issues. Detailed analysis of technical issues and industry specific references will be avoided e.g. accounting jargon.The paper will be of most value to representatives of Australian independent oil and gas companies, but would also be of interest to international companies.

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (April 1, 1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an indirect use of a business entity’s accountingstatements.In chapter two, the author introduces the basic concept of Islamic accounting.According to him, Islamic accounting is more responsive to asociety’s needs. The accounting statements prepared in an Islamic frameworkprovide essential information needed by the society. For example,they are useful for calculating zakat. Chapter three deals with the actualaccounting of zakat. The author examines the controversy of whetherzakat should be treated as a cost or as part of the appropriation accountin a mudiirubuh arrangement. He supports the contention that it shouldbe treated as a cost. The last chapter summaries the debate and concludesthat western accounting should make use of the Islamic accounting concept’sof responding to the needs of a society rather than a business.The book is a welcome addition to the meager literatw on the subject.The author has examined some primary sources in order to base hisargument, although he has also relied on secondary source. But the readerdoes not find what he expects for, with the exception of one major observationabout the scope of accounting in the Islamic and western frameworks,there is little on the differences between the two concepts. Forexample, he does not compare their assumptions, standards, procedures,and methods. Perhaps these questions were not part of the book‘s scope.However, I think such a discussion would be of interest to many readers ...

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Lamprecht, Christiaan, and Timothy C. Guetterman. "Mixed methods in accounting: a field based analysis." Meditari Accountancy Research 27, no. 6 (February 12, 2019): 921–38. http://dx.doi.org/10.1108/medar-11-2018-0403.

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Purpose This study aims to advance mixed methods as a research methodology in accounting through three research objectives: develop a typology of mixed methods research (MMR) features from current literature, analyse accounting papers published in two leading South African journals against these features, and offer recommendations for best practice going forward. Design/methodology/approach This paper follows five elements for a MMR review study: identify the methodological aim and choice of discipline; identify the relevant accounting MMR literature and collect the data; develop a codebook and analysis procedures to assess the reviewed papers against; report on the MMR findings; and discuss the findings and make recommendations. Findings The use of MMR as a methodological approach is increasing; however, in many instances published papers revealed limited methodological detail. Furthermore, most accounting MMR studies use a convergent MMR design, with data collected qualitatively using interviews/focus groups and quantitatively using questionnaires. Finally, accounting education studies is the topic within accounting research that mostly use MMR. Research limitations/implications The study is limited to a five-year period and the prevalence of applicable MMR articles during that period in two journals. Practical implications This paper presents advantages of using MMR in accounting studies and offer recommendations for best practice to answer the complex accounting research questions of today. Originality/value This study is the first systematic examination of how mixed methods is used in accountancy research as reflected in South African journals.

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Comandaru, Ana-Maria Andrei, Sorina-Geanina Stanescu, Cristina Mihaela Toma, and Adriana Horaicu Păduraru. "Another image of accounting - creative accounting." Global Journal of Business, Economics and Management: Current Issues 10, no. 2 (July 31, 2020): 100–110. http://dx.doi.org/10.18844/gjbem.v10i2.4695.

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Creative accounting emerged during the last century in the English-Saxon economies as a result of the growing complexity of the economic reality. Creative accounting can be defined as the set of techniques used by a company’s accounting unit to modify the presentation of its accounts in a manner favourable to its expectations. Creativity in accounting can be used depending on the intention of the accountant, both in order to manipulate the financial statements and to find new solutions and accounting methods to the problems faced by a company. The positive or negative side of creative accounting is given by the many motivations for using it. The objective of this research is to present the main techniques and principles of creative accounting and its applicability at the national level in order to identify the advantages or limitations of using this new ‘creative accounting’ paradigm. The research methodology used in this scientific article is based on the study of the specialised literature in the field using theoretical documentation and comparative analysis. Keywords: Creative accounting techniques, Principles, Reports. .

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Yudintseva, Larisa A. "METHODS TO ASSESS ACCOUNTING INFORMATION QUALITY BY AUDITORS." Вестник Пермского университета. Серия «Экономика» = Perm University Herald. ECONOMY 12, no. 2 (2017): 311–26. http://dx.doi.org/10.17072/1994-9960-2017-2-311-326.

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Kim, Ju-Eun and Hoyoung Kang. "A Study on Management Accounting Teaching-Learning Methods." Korea International Accounting Review ll, no. 58 (December 2014): 307–27. http://dx.doi.org/10.21073/kiar.2014..58.016.

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Baturin, K., Aleksandr Starikov, and Vladimir Malishev-. "Improvement of accounting methods and means harvested timber." Актуальные направления научных исследований XXI века: теория и практика 3, no. 5 (November 24, 2015): 57–61. http://dx.doi.org/10.12737/15969.

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Ryu, Sang Lyul, and Jayoun Won. "Loan securitisation and accounting measurement methods in banks." International Journal of Economic Policy in Emerging Economies 13, no. 4 (2020): 1. http://dx.doi.org/10.1504/ijepee.2020.10029978.

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Ryu, Sang Lyul, and Jayoun Won. "Loan securitisation and accounting measurement methods in banks." International Journal of Economic Policy in Emerging Economies 13, no. 4 (2020): 312. http://dx.doi.org/10.1504/ijepee.2020.109576.

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Suver, James D., and Jean C. Cooper. "Principles and methods of managerial cost-accounting systems." American Journal of Health-System Pharmacy 45, no. 1 (January 1, 1988): 146–52. http://dx.doi.org/10.1093/ajhp/45.1.146.

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Waweru, Nelson M., Ponsian Prot Ntui, and Musa Mangena. "Determinants of different accounting methods choice in Tanzania." Journal of Accounting in Emerging Economies 1, no. 2 (July 5, 2011): 144–59. http://dx.doi.org/10.1108/20421161111138503.

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Sargiacomo, Massimo. "The Routledge Companion to Qualitative Accounting Research Methods." Accounting in Europe 15, no. 1 (January 2, 2018): 149–51. http://dx.doi.org/10.1080/17449480.2018.1442581.

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Matveeva, Olga, and Tatyana Vasilieva. "ACCOUNTING METHODS FOR STIMULATING SMALL BUSINESS IN RUSSIA." Scientific Review: Theory and Practice 10, no. 1 (2020): 93–99. http://dx.doi.org/10.35679/2226-0226-2020-10-1-93-99.

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Malykh, Kirill M., Sergey I. Subbotin, Artem V. Soshin, Andrey A. Adamov, Aleksey A. Nagornov, and Mikhail N. Kovalenko. "Improving of direct accounting methods of sea hydrobionts." Researches of the aquatic biological resources of Kamchatka and of the north-west part of the Pacific Ocean 44 (March 2017): 50–58. http://dx.doi.org/10.15853/2072-8212.2017.44.50-58.

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Peden, Mindy. "Revolutionary Accounting? Methods and Possibilities in Critical Strategy." New Political Science 41, no. 4 (October 2, 2019): 559–73. http://dx.doi.org/10.1080/07393148.2019.1686734.

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Fabricant, Solomon. "Discussion of Accounting and Economic Methods of Depreciation." Journal of Accounting, Auditing & Finance 5, no. 2 (April 1990): 333–37. http://dx.doi.org/10.1177/0148558x9000500216.

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Spatayeva, Saule B. "Cost Accounting Methods and Calculation Agricultural Products` Cost." European Researcher 93, no. 4 (March 15, 2015): 290–97. http://dx.doi.org/10.13187/er.2015.93.290.

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Everett, Jeff, Dean Neu, Abu Shiraz Rahaman, and Gajindra Maharaj. "Praxis, Doxa and research methods: Reconsidering critical accounting." Critical Perspectives on Accounting 32 (November 2015): 37–44. http://dx.doi.org/10.1016/j.cpa.2015.04.004.

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Gray, Rob. "Inquiry and accounting: Alternate methods and research perspectives." British Accounting Review 20, no. 3 (December 1988): 299–300. http://dx.doi.org/10.1016/0890-8389(88)90083-2.

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Dennis-Escoffier, Shirley. "IRS/Issues guidance on changes in accounting methods." Journal of Corporate Accounting & Finance 9, no. 1 (1997): 105–12. http://dx.doi.org/10.1002/jcaf.3970090113.

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