Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective
The business world is a competitive one. Thus, managers tend to present their activity and of the company they represent in the best terms possible, so the stakeholders, present and potential, to have the best impression regarding that activity. Because numbers represent the main language of busines...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2017-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/7.pdf |
| Summary: | The business world is a competitive one. Thus, managers tend to present their activity and of the company they represent in the best terms possible, so the stakeholders, present and potential, to have the best impression regarding that activity. Because numbers represent the main language of businesses, changing the accounting figures tends to be the easiest way by which managers present the most favorable situation of the company they represent, through the hands of the accountants. The temptation to resort to creative accounting techniques increases, managers being attracted by solutions to protect them in less favorable times. The desire to have better results and bigger bonuses outlines a starting point from which all other problem begins. Through this paper we aim to establish the boundaries of creative accounting and the reasons invoked by professionals. |
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| ISSN: | 2393-3127 2393-3127 |