A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2009, Vol 11, Issue 1
Abstract
Our research has as main objective a short review of the aspects approached at the European level regarding the role that creative accounting plays in the life of an enterprise. In order to achieve our goal, we have analysed approximately 40 academic articles indexed in international database, such as Science Direct, Emerald and ProQuest. We have used a longitudinal classification of the selected articles, studied between the years 1999 and 2009; we have tried, also, a classification of these papers according to the most frequent debating themes. In the end of our research, we have formulated our own conclusion,, that there is no unanimously or unifying accepted theory at the international or European level regarding what is, what the creative accounting represents or which are its basic principles.
Authors and Affiliations
Diana Balaciu, Victoria Bogdan, Alina Vladu
Keywords
Related Articles
- EP ID EP102589
- DOI -
- Views 104
- Downloads 0
THE IMPACT OF THE CONSUMERS’ SATISFACTION ON THE ECONOMIC EFFICIENCY OF THE BANK
In the present conditions, of temperate development of business at a global scale, the organizations want to have clear indications that their investment in the satisfaction of the consumer was worthy and with results. T...
MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE
This paper attempts to outline the benefits of using a data warehouse for supporting the management decisions in a pre-academic learning institution. One of the aspects is the measurement of the scholar performance of th...
INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?
The problem of reporting financial data useful for readers in most of the countries and languages is receiving considerable attention with the implementation of the new financial reporting standards in the United States...
TAX EVASION - THE CRIME OF THE „WHITE COLLAR”
This paper treats the problem of tax evasion at the present time constitutes a complex social and economic phenomenon, the harmful consequences of this phenomenon to be limited, reduced, to lose the scale, given that it...
SMALL BUSINESS DEVELOPMENT DURING THE CRISIS
In a modern economy SMEs have to function beside the large enterprises in an efficient way. Both large enterprises and small enterprises have a role and weighted well defined on the market, in the light of the prioriti...