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Journal articles on the topic 'The creative accounting'

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Published: 4 June 2021
Last updated: 2 February 2022

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1

Dasgupta, Partha. "Creative Accounting." Nature 456, S1 (October 2008): 44. http://dx.doi.org/10.1038/twas08.44a.

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Spira, Laura F. "Creative Accounting." Critical Perspectives on Accounting 9, no. 3 (June 1998): 376. http://dx.doi.org/10.1006/cpac.1996.0248.

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Brijesh Yadav. "Creative Accounting: A Literature Review." SIJ Transactions on Advances in Space Research & Earth Exploration 1, no. 4 (November 4, 2013): 19–31. http://dx.doi.org/10.9756/sijasree/v1i4/0105430202.

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4

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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Evans, Steve. "Creative accounting: using creative writing to teach accounting principles." New Writing 13, no. 2 (April 28, 2016): 281–90. http://dx.doi.org/10.1080/14790726.2016.1145696.

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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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Nicoleta Daniela, Pana. "Creative Accounting – Art?" Annales Universitatis Apulensis Series Oeconomica 1, no. 9 (June 30, 2007): 332–35. http://dx.doi.org/10.29302/oeconomica.2007.9.1.52.

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8

Holderness, Mike. "A creative accounting." New Scientist 225, no. 3008 (February 2015): 46–47. http://dx.doi.org/10.1016/s0262-4079(15)60314-1.

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Matis, Dumitru, Alina Beattrice Vladu, and Dan Dacian Cuzdriorean. ""Creative Disclosure - Feature Of Creative Accounting "." Annales Universitatis Apulensis Series Oeconomica 1, no. 14 (June 30, 2012): 73–80. http://dx.doi.org/10.29302/oeconomica.2012.14.1.6.

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10

Gabriëls, X., and P. Van De Wiele. "Zijn creatieve accountingmethoden ethisch aanvaardbaar?" Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 11 (November 1, 2007): 531–39. http://dx.doi.org/10.5117/mab.81.12818.

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In dit artikel gaan we op zoek naar de ethische oriëntatie en de ethische perceptie omtrent de aanvaardbaarheid van creatieve accountingtechnieken bij studenten. De toepassing van creatieve accountingtechnieken gebeurt binnen de letter van de wet en onderscheidt zich als zodanig van fraude. Nochtans kan ‘creative accounting’ het beeld dat de jaarrekening schetst van een onderneming, vertekenen. Accountingstudenten blijken ‘creative accounting’ minder aanvaardbaar te achten dan nietaccountingstudenten. In tegenstelling tot eerder onderzoek vinden wij echter geen meningsverschil tussen mannen en vrouwen. Bovendien stellen we vast dat accountingstudenten de verantwoordelijkheid voor de toepassing van ‘creative accounting’ eerder bij de accountant of auditor dan bij de manager leggen, maar tegelijkertijd een belangrijke rol zien weggelegd voor de regulerende instanties.
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11

Hale, Rita. "Is creative accounting dead?" Public Money & Management 8, no. 1-2 (March 1988): 73–74. http://dx.doi.org/10.1080/09540968809387468.

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12

Billings, Mark. "Creative accounting, fraud and international accounting scandals." Business History 53, no. 7 (November 11, 2011): 1185–86. http://dx.doi.org/10.1080/00076791.2011.620773.

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13

Barnes, Paul. "Creative Accounting, Fraud and International Accounting Scandals." Accounting and Business Research 41, no. 4 (September 2011): 411–12. http://dx.doi.org/10.1080/00014788.2011.610703.

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14

Olojede, Paul, Francis Iyoha, Ben-Caleb Egbide, and Olayinka Erin. "Regulatory agencies and creative accounting practices in Nigeria." Problems and Perspectives in Management 18, no. 3 (October 12, 2020): 465–78. http://dx.doi.org/10.21511/ppm.18(3).2020.38.

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Regulation and regulatory agencies are to serve as external control mechanisms to ensure that the financial statements provide a fair view of the company’s operating performance and financial position, free of any unethical practice and suitable for all stakeholders’ needs. Despite the increasing importance of regulatory agencies in enforcing compliance with the standards and laws, it occupies a limited space in accounting research. This study, therefore, investigated the impact of regulatory agencies on creative accounting practices. The study used descriptive and survey research design to achieve its aim. It employed a multi-stage sampling technique, also questionnaires were distributed among 405 respondents consisting of preparers of accounts, users of accounts, and regulators. Out of the number distributed, the respondents returned 241 copies, and all of them were found suitable. The study used Ordinary Least Squares (OLS) to analyze the data and test the hypothesis. The empirical findings showed that the regulatory agencies jointly show a significant impact on creative accounting practices, but the level of contribution to the overall impact by each regulatory agency varies. The study concludes that Nigeria’s regulatory agencies are weak and inefficient in enforcing compliance with the relevant rules. The study recommends that the institutional capacity of the regulatory agencies should be strengthened by enforcing compliance with financial reporting rules and regulation. Most of these agencies should develop capacity in the areas of manpower, information technology infrastructures, and funding. Acknowledgment The authors acknowledge Covenant University who has solely provided the platform for this research and has also fully sponsored the research cluster search for data across the country.
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Androniceanu, Armenia, and Lenka Strakova. "Creative accounting in a global business environment." SHS Web of Conferences 92 (2021): 02003. http://dx.doi.org/10.1051/shsconf/20219202003.

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Research background: The main essence of financial statements is a true and fair view of accounting because accounting information is an essential source of information about the company. A global business environment that provides scope for selecting existing accounting practices, different techniques, or different methods used in reporting may appear to be beneficial to the business and its accounting. Breach of the accounting principle of a true and fair view of the accounts through the intentional implementation of accounting errors or accounting fraud committed by responsible employees increases information asymmetry between creators and users of accounting information. Purpose of the article: The paper aims to point out the use of creative accounting in companies existing in the global business environment using a graphical representation of accounting cases using creative accounting techniques, namely Window dressing techniques, and Off-balance sheet techniques. Methods: In the paper is used the method of description and the comparison method based on which we compare entity that prepares the accountant statements in two variants A and B by using window dressing techniques and off-balance sheet techniques. The achieved results are presented in this paper using a graphical representation. Findings & Value added: Through the use of creative accounting techniques such as Window dressing techniques and Off-balance sheet techniques, our goal is to point out the possible manipulation of the company’s financial statements by performing accounting cases in terms of maximization variant (A) and minimization variant (B).
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Renu and Nishant Sharma. "Creative accounting: An interaction of hr and accounting." JIMS8M: The Journal of Indian Management & Strategy 25, no. 1 (2020): 19. http://dx.doi.org/10.5958/0973-9343.2020.00003.4.

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17

Hendryk, Michał. "Creative accounting - good or bad?" Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 94 (2018): 23–36. http://dx.doi.org/10.18276/frfu.2018.94/1-02.

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18

Vladu, Alina Beattrice, and Dan Dacian Cuzdriorean. ""Creative Accounting, Measurement And Behavior "." Annales Universitatis Apulensis Series Oeconomica 1, no. 15 (June 30, 2013): 107–15. http://dx.doi.org/10.29302/oeconomica.2013.15.1.9.

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19

Smith, Malcolm. "Creative accounting: the auditor effect." Managerial Auditing Journal 13, no. 3 (April 1998): 155–58. http://dx.doi.org/10.1108/02686909810208047.

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20

Archer, Simon. "The ethics of creative accounting." Science and Engineering Ethics 2, no. 1 (March 1996): 55–70. http://dx.doi.org/10.1007/bf02639318.

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21

Rossetto, Celeste, and Sandra Chapple. "Creative accounting? The critical and creative voice of students." Assessment & Evaluation in Higher Education 44, no. 2 (September 10, 2018): 216–32. http://dx.doi.org/10.1080/02602938.2018.1492700.

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GUINEA, Flavius-Andrei. "Study regarding the creative accounting techniques in management accounting." Audit Financiar 14, no. 142 (October 2016): 1136. http://dx.doi.org/10.20869/auditf/2016/142/1136.

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23

Đorđević, Slaviša, and Nebojša Mitić. "Alternative accounting procedures, creative accounting and false financial reporting." Oditor 6, no. 2 (2020): 21–37. http://dx.doi.org/10.5937/oditor2002021d.

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24

Maltby, Josephine. "Book review: Creative accounting, fraud and international accounting scandals." Accounting History 16, no. 4 (November 2011): 481–82. http://dx.doi.org/10.1177/1032373211423404.

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Adhikara, MF Arrozi. "Creative Accounting: Apakah Suatu Tindakan Ilegal?" AKRUAL: Jurnal Akuntansi 2, no. 2 (April 4, 2011): 109. http://dx.doi.org/10.26740/jaj.v2n2.p109-135.

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AbstractThis paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve problems in creative accounting accounting practices.
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26

Tsaruk, Vasyl. "CREATIVE ACCOUNTING PRACTICES IN CORPORATE STRUCTURES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 2019): 37–45. http://dx.doi.org/10.35774/ibo2019.03.037.

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27

Thanasas, Georgios L., and Vassilis S. Smaraidos. "CREATIVE ACCOUNTING IN GREEK FOOTBALL CLUBS." JOURNAL OF EUROPEAN ECONOMY 16, no. 3 (2017) (2017): 365–74. http://dx.doi.org/10.35774/jee2017.03.365.

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Football Clubs tent to manipulate their profits in order to obtain a license to participate in Championships, organized under the supervision of UEFA. This article examines, whether Football Clubs that compete in the Greek Super League and in European Competitions use earnings management techniques to manipulate their profits. In order to do so, Jones’ (1991) modified econometric model was used to estimate the accruals that determine the level of earnings management, for the period 2013-15. The statistical analysis, which performed with the use of STATA statistical package v.13, show that Greek Football Clubs which compete in European Competitions are more effective in manipulating their profits while Football Clubs which compete in Greek Super League and have difficulties in obtaining a license do not appeal to manipulate their profits.
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28

Dugar, Amitabh, and Mahendra R. Gujarathi. "Toshiba's Creative Accounting for Construction Contracts." Issues in Accounting Education 33, no. 3 (April 1, 2018): 117–34. http://dx.doi.org/10.2308/iace-52127.

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ABSTRACT This case aims to help you understand how a world-known Japanese conglomerate—Toshiba Corporation—managed its earnings using the percentage-of-completion method to account for construction contracts in its Energy and Infrastructure division. In response to inquiries from Japan's Securities and Exchange Surveillance Commission (SESC) and internal investigations, Toshiba restated its earnings for an extended period (2008–2014) by the staggering amount of $1.86 billion. Twenty-one percent of this amount related to its improper accounting for construction contracts. The case requires you to research authoritative accounting literature, evaluate Toshiba's accounting practices, and determine which GAAP-compliant procedures Toshiba should have followed. The case assignment intends to improve your ability to (1) identify, interpret, and apply the new revenue recognition standard (ASC 606), (2) appreciate the distinction between a company's stated accounting policies and their implementation, (3) recognize the importance of estimates and judgments in the accounting process, and (4) understand the critical role played by the senior management and organizational culture in the assurance of integrity in financial reports.
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Baralexis, Spyros. "Creative accounting in small advancing countries." Managerial Auditing Journal 19, no. 3 (April 2004): 440–61. http://dx.doi.org/10.1108/02686900410524427.

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Jeacle, Ingrid, and Chris Carter. "Creative spaces in interdisciplinary accounting research." Accounting, Auditing & Accountability Journal 27, no. 8 (October 2, 2014): 1233–40. http://dx.doi.org/10.1108/aaaj-06-2014-1735.

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Purpose – The purpose of this paper is to consider the role of interdisciplinary accounting research and suggest ways of broadening its creative scope to embrace significant contemporary phenomenon. Design/methodology/approach – The paper is conceptual in nature and therefore draws only on secondary sources. Findings – The paper suggests that one of the defining features of interdisciplinary accounting research is that it should be a creative space in which novel ideas emerge and new agendas flourish. The authors identify three such creative spaces of scholarly inquiry: the media space, the virtual space and the popular culture space. Originality/value – The paper identifies three new creative spaces in which interdisciplinary accounting research may continue to flourish. It also identifies a possible threat to creativity within future interdisciplinary accounting research.
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Breton, Gaétan, and Richard J. Taffler. "Creative Accounting and Investment Analyst Response." Accounting and Business Research 25, no. 98 (March 1995): 81–92. http://dx.doi.org/10.1080/00014788.1995.9729931.

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Cannon, David M., Joseph H. Godwin, and Stephen R. Goldberg. "Creative accounting and failed risk management." Journal of Corporate Accounting & Finance 21, no. 1 (November 2009): 73–75. http://dx.doi.org/10.1002/jcaf.20550.

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Lee, Thomas A. "Creative Accounting, Fraud and International Scandals." British Accounting Review 44, no. 3 (September 2012): 204. http://dx.doi.org/10.1016/j.bar.2012.07.007.

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Paramita, Pradnya, and I. Ketut Suryanawa. "Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting." E-Jurnal Akuntansi 30, no. 6 (June 26, 2020): 1369. http://dx.doi.org/10.24843/eja.2020.v30.i06.p03.

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The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting. Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.
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Karunakaran, N., and T. Bayavanda Chinnappa. "Contemporary issues in accounting: With special reference to creative accounting." Journal of Management Research and Analysis 8, no. 2 (June 15, 2021): 93–96. http://dx.doi.org/10.18231/j.jmra.2021.019.

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Almost all economic entities irrespective of their size, turnover, ownership, goods or services produced or traded have realized the fact that the human resources is their single most valuable and long-lasting resource which is capable of contributing heavily to the revenue or income generating activities. Hence, the corporate undertakings started thinking of accounting assets status to their human resource which it rightly deserves.
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Qatawneh, Adel M., and Atala M. Alqtish. "Critical Examination of the Impact Accounting Ethics and Creative Accounting on the Financial Statements." International Business Research 10, no. 6 (May 13, 2017): 104. http://dx.doi.org/10.5539/ibr.v10n6p104.

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This study aimed to determine the impact accounting ethics and creative accounting on the financial statements in Jordan, the study importance arises from the need to recognize creative accounting and profession ethics for accountants, creative accounting can be used to manage profits, income smoothing.Earnings management occurs when accountants use judgment in financial statements and in structuring transactions to alter financial statements to either mislead some shareholders about the underlying performance of a company, sometimes to impact contractual outcomes that depend on financial reporting.To achieve the objectives of this study a questionnaire designed and distributed to the society of tax auditors and mathematical model built to link between creative accounting and accounting ethics percentage and some financial figures.The statistical analysis showed that ethics and creative accounting had a positive impact on the financial statements.
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Abou-Zeid, Nader, Prof Hasan El-Mousawi, and Dr Joumana Younis. "Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study." Research in Economics and Management 5, no. 3 (June 21, 2020): p28. http://dx.doi.org/10.22158/rem.v5n3p28.

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Forensic accounting is one of the modern domains of accounting that incorporates special knowledge and a group of skills that are utilized to fight financial corruption and creative accounting, support legal action against such practices and tackle the resulting consequences. The research at hand investigates fundamental perceptions of forensic accounting and discusses methods that forensic accounting uses to detect and curb creative accounting. It also emphasizes the concept of creative accounting, discusses its types and outcomes, and illustrates the techniques of forensic accounting that are used to fight it. A well-structured, five-point Likert style questionnaire was constructed and distributed among a sample of 350 CPAs from the total population of Certified Public Accountants in Mount Lebanon and Beirut Governorates. The researchers used the Statistical Package for Social Sciences (SPSS) to make various statistical tests to analyze the outputs. The research yielded some important findings, mainly that both the integrated and the dimensional audit approaches, which are two forensic accounting methods, lead to curbing creative accounting practices. As a result, the researchers had some recommendations.
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Grosanu, Adrian, Paula Ramona Rachisan, and Sorin Romulus Berinde. ""Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation "." Annales Universitatis Apulensis Series Oeconomica 1, no. 14 (June 30, 2012): 66–72. http://dx.doi.org/10.29302/oeconomica.2012.14.1.5.

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Akpanuko, Essien Ekerette, and Ntiedo John Umoren. "The influence of creative accounting on the credibility of accounting reports." Journal of Financial Reporting and Accounting 16, no. 2 (June 11, 2018): 292–310. http://dx.doi.org/10.1108/jfra-08-2016-0064.

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Purpose The extent to which accounting reports and disclosures provide shareholders and other interested parties with reliable information to permit informed investment decisions and true valuation of firms, has remained in doubts. The presumed bane for the failure of these reports to live up to expectation has been creative accounting. Most studies view this practice as unethical and should be stopped; others admit that although it contributes to enterprise failures, loss of investments and economic crisis, it as a necessary and legitimate practice. This paper aims to evaluate the extent to which this creativity has contributed to the failures of enterprises, identifies motivations for this practices and the challenges to true and fair reporting and transparent disclosures. Design/methodology/approach The study adopts the survey method. Questionnaire were administered to 80 accountants in banks and other enterprises with parents companies outside Nigeria and secondary data collected on failed enterprises in the world. The data collected were descriptively analysed. Findings The findings were different from findings of previous studies. It was discovered that accounting creativity is euphemism and contributes 90% to the unfair reporting of firms operations. The creativity in those practices is motivated by greed and intended to deceive the public, potential investors and shareholders and increases the rate of enterprise failures at a decreasing rate. However, the study revealed that the many regulations without adequate checks, punishments and rewards complement creative accounting in providing the foundation for make-believe, cosmetic and unfair reporting. Research limitations/implications The use of questionnaire and the subjective nature of the responses are the limitations of this study. Practical implications Improved reporting and valuation of firms are the practical implications. Social implications Reduction in failures may result in loss of employment and other social implications. Originality/value The research is original and born out of the desire to improve accounting reports and shareholders value.
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Sanusi, Beshiru, and Prince Famous Izedonmi. "Nigerian Commercial Banks and Creative Accounting Practices." Journal of Mathematical Finance 04, no. 02 (2014): 75–83. http://dx.doi.org/10.4236/jmf.2014.42007.

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Юхименко- Назарук, Ірина Анатоліївна. "Analysis of improvement ways of creative accounting." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(36) (May 22, 2017): 281–95. http://dx.doi.org/10.26642/pbo-2017-1(36)-281-295.

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42

Cernusca, Lucian, Delia David, Cristina Nicolaescu, and Bogdan Cosmin Gomoi. "Empirical Study on the Creative Accounting Phenomenon." Studia Universitatis „Vasile Goldis” Arad – Economics Series 26, no. 2 (June 1, 2016): 63–87. http://dx.doi.org/10.1515/sues-2016-0010.

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Abstract The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson) statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.
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Popa, Mihaela. "Optimization of Fiscal Costs Versus Creative Accounting." Procedia - Social and Behavioral Sciences 62 (October 2012): 1271–75. http://dx.doi.org/10.1016/j.sbspro.2012.09.217.

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44

Rabin, C. E. "Determinants of auditors’ attitudes towards creative accounting." Meditari Accountancy Research 13, no. 2 (October 2005): 67–88. http://dx.doi.org/10.1108/10222529200500013.

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45

Tsaruk, Vasyl. "Ways to minimize the use of creative accounting practices in corporate structures." INNOVATIVE ECONOMY, no. 1-2 (2020): 170–77. http://dx.doi.org/10.37332/2309-1533.2020.1-2.25.

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Purpose. The aim of the article is selection and substantiation of ways to minimize the use of creative accounting practices in corporate structures. Methodology of research. The theoretical basis of the research is the scientific works of domestic and foreign scientists on the problems of forming ways to minimize the use of creative accounting practices in corporate structures. The following methods are used to achieve the goal of the study: general scientific methods (abstraction, comparison, generalization, analysis, synthesis) – to know the basic elements of accounting practices; critical analysis and systematic approach – in the disclosure of creative accounting practices in corporate structures; abstract and logical method – to formulate the conclusions of the study. Findings. The existence of the problem of applying creative accounting practices by managers of corporate structures is substantiated. The existing approaches of researchers to solving the problem of the application of creative accounting practices are analysed. The peculiarities of the application of corporate governance tools to minimize creative accounting practices are revealed. Features of application of accounting tools for minimization of creative accounting practices are revealed. The features of implementation of accounting principles at the level of national and international accounting standards are considered. Originality. A matrix classification of ways for minimizing creative accounting practices in the corporate governance system is developed. The main groups of ways to minimize the use of creative accounting practices in corporate structures are highlighted. The necessity to improve the process of choosing from the alternatives available in the standards based on the application of qualitative characteristics of accounting information is substantiated. Practical value. In the absence of accounting regulation to minimize creative accounting practices, the feasibility of using the principle of analogy and adherence to the highly ethical culture of accounting service employees is substantiated. Key words: corporate governance; transparency; creative accounting practices; accounting principles; accounting ethics.
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Sevi, Dede, Sri Mulyati, and Asep Kurniawan. "THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES." ACCRUALS (Accounting Research Journal of Sutaatmadja) 5, no. 01 (April 7, 2021): 63–88. http://dx.doi.org/10.35310/accruals.v5i01.685.

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Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.
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Alit, Ni Nyoman. "Creative Accounting Sebagai Informasi Yang Baik Atau Menyesatkan?" AKRUAL: Jurnal Akuntansi 8, no. 2 (July 19, 2017): 103. http://dx.doi.org/10.26740/jaj.v8n2.p1-9.

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AbstrakTujuan penelitian ini untuk melihat creative accounting sebagai informasi yang baik atau menyesatkan bagi investor. Metode penelitian yang digunakan kualitatif dengan pendekatan deskriptif. Teknik analisis yang digunakan dalam penelitian ini dengan pendekatan studi pustaka. Hasil penelitian ini menunjukkan creative accounting yang dilakukan oleh manajemen untuk menaikkan nilai perusahaan dan memberikan kepuasaan pada investor. Fenomena creative accounting lebih banyak terjadi di antara periode 2002 sampai 2008. Upaya creative accounting meskipun dapat dibenarkan dalam tataran teori, namun tidak dapat diterima dari sisi etika. Pelaporan kegiatan perusahaan dengan upaya creative accounting secara norma salah, dikarenakan hal ini memberikan informasi yang menyesatkan bagi pengguna informasi tersebut, seperti calon investor. Secara empiris, sejak diberlakukannya IFRS (International Financial Reporting Standards) , berita media tentang creative accounting pada perusahaan-perusahaan besar di beberapa negara mulai berkurang. Namun, dalam meta analisis studi dari Dechow (2011), menemukan cara baru untuk mendeteksi upaya creative accounting dengan model reverse.
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Brandt, Loren, Johannes Van Biesebroeck, and Yifan Zhang. "Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing." Journal of Development Economics 97, no. 2 (March 2012): 339–51. http://dx.doi.org/10.1016/j.jdeveco.2011.02.002.

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Cugova, Aneta, and Juraj Cug. "Motivation for the use of creative accounting techniques in the conditions of the globalized business environment." SHS Web of Conferences 74 (2020): 01004. http://dx.doi.org/10.1051/shsconf/20207401004.

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Although creative accounting is a modern concept, the improvement of business results, their manipulation and fraud in accounting have been known long before its introduction. It is not easy to prepare the conditions for practicing creative accounting, however the current theory is full of knowledge, practices and techniques for its application. The company’s economic results are important especially for owners, investors, the state, banks or competitors. Most often, creative accounting is used to manipulate financial accounting to meet state requirements. Companies are trying to underestimate their economic result in order to minimize the tax liability. Various methods and procedures can be used for this purpose. The aim of the paper is to characterize the creative accounting and motivation that leads to the use of individual techniques of creative accounting, taking into account the specific conditions of the globalized business environment. The paper also presents the advantages and disadvantages of creative accounting. Creative accounting is the boundary between the alternative approaches allowed by legislation and fraudulent financial reporting. Businesses take advantage of weak control and therefore, they can easily hide handling of financial statements. On the other hand the application of creative accounting may be desirable and tolerated under certain circumstances and it can save the business from failure.
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Peprníčková, Mariana, and Lucie Jandová. "The Level of Creative Accounting in the Practice of Czech Accounting Entities." Český finanční a účetní časopis 2017, no. 4 (March 1, 2018): 57–86. http://dx.doi.org/10.18267/j.cfuc.505.

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