Impactul contabilității creative asupra performanței financiare a entității

Abstract

Accounting science is like a living organism - evolving. And with its evolution, accounting has various forms of manifestation: financial accounting, managerial accounting, state accounting, fiscal accounting, etc. But globalization does not delay to impress this field. In the face of massive competition on the market, managers must do their best to present to the users of the accounting information the desired picture of the business. It is the crucial moment when accountants, seen on the market as the most deprived of imagination, bring a new concept in the field of accounting - creative accounting. It is about the kind of absolutely necessary activity that comes to answer the accounting challenges by manipulating some information in the financial reports. The aim of the paper is to present the main motives and factors for the apparition of creative accounting, as well as the most common techniques, the processes that impact on the measurement of the accounting result, and, of course, the measures that have to be taken in order to limit this activity and to minimize creative accounting practices. JEL: M40, M41