Contribuţii la definirea conceptului de contabilitatea creative

Bunget, Ovidiu-Constantin; Dumitrescu, Alin-Constantin; Deliu, Delia; Măndescu, Ionel

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dc.contributor.author	Bunget, Ovidiu-Constantin
dc.contributor.author	Dumitrescu, Alin-Constantin
dc.contributor.author	Deliu, Delia
dc.contributor.author	Măndescu, Ionel
dc.date.accessioned	2021-11-03T13:12:18Z
dc.date.available	2021-11-03T13:12:18Z
dc.date.issued	2012-04
dc.identifier.isbn	978-9975-75-619-8
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/123456789.1/212
dc.description	BUNGET, Ovidiu-Constantin, DUMITRESCU, Alin-Constantin, DELIU, Delia, MĂNDESCU, Ionel. Contribuţii la definirea conceptului de contabilitatea creative. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 51-56. ISBN 978-9975-75-619-8.	en_US
dc.description.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.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	audit financiar-contabil	en_US
dc.subject	contabilitate financiară	en_US
dc.subject	fraude financiare	en_US
dc.title	Contribuţii la definirea conceptului de contabilitatea creative	en_US
dc.type	Article	en_US