Perception of the concept of creative accounting by the Polish public and by accounting professionals
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 87
Abstract
The paper aims to compare definitions of creative accounting developed by accounting theoreticians with its perception by the public and by accounting professionals. The author presents definitions of creative accounting emphasising both its negative and positive aspects, and provides his own understanding of the concept. This is followed by a quantitative analysis of media reports on the same carried out in order to determine how the concept of creative accounting is perceived by the Polish public, and further by the results of surveys of accounting professionals whose purpose was to learn the understanding of creative accounting among accounting practitioners.
Authors and Affiliations
Artur Hołda
Keywords
Related Articles
- EP ID EP81732
- DOI 10.5604/16414381.1207432
- Views 147
- Downloads 0
Accounting in the context of economic sciences. Analysis of concepts that underlie theories
Each theory which explains the phenomena of the real world has a conceptual framework comprising a set of basic concepts with definitions and fundamental principles. These categories constitute a basis for formulating st...
XXVI Ogólnopolska Konferencja Naukowa Rachunkowość w zarządzaniu jednostkami gospodarczymi w Kołobrzegu w maju 2018 roku
XXVI Ogólnopolska Konferencja Naukowa Rachunkowość w zarządzaniu jednostkami gospodarczymi w Kołobrzegu w maju 2018 roku<br/><br/>Opracowanie zawiera sprawozdanie z ogólnopolskiej konferencji naukowej zorganizowanej prze...
Węgierskie uregulowanie rachunkowości w krzyżowym ogniu
Celem artykułu jest przedstawienie dwóch zasadniczych czynników wpływających na uregulowanie systemu rachunkowości na Węgrzech: prawodawstwa rachunkowości w ostatnich 25 latach oraz specyfikisystemu podatkowego, które mo...
Value Creation Reporting: Answering the Question ‘Value to Whom’ according to the International Integrated Reporting Framework
Value Creation Reporting: Answering the Question ‘Value to Whom’ according to the International Integrated Reporting Framework
Disclosure of changes in accounting policies in financial reporting of companies in Latvia
The paper provides analysis of the changes that have taken place in Latvian ac-counting, financial policy and reporting over the last decade, including presenta-tion of the main legal and regulatory acts to illustrate th...