Contribuţii la definirea conceptului de contabilitatea creative

Abstract

The general notion of "creative accounting" represents an extensive concept that was debated and presented by many authors in the specialty literature. By analyzing the specialty literature and the motivations of the individuals that are entrusted with governing the entities, we reached to the conclusion that, discussing of creative accounting, in general, the concept can be described, in the light of an holistic approach, from the angle of two components: innovatory accounting and fraudulent creative accounting. In other words, the creativity in accounting may be criticized solely on the fraudulous character, and not by the means of using some skills and knowledge regarding an accounting referential. CZU: 657.3:657.6.