Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises
Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems f...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2015-01-01
|
| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/63/5/1779/ |
| _version_ | 1819224946285477888 |
|---|---|
| author | Lenka Zemánková |
| author_facet | Lenka Zemánková |
| author_sort | Lenka Zemánková |
| collection | DOAJ |
| description | Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting. |
| first_indexed | 2024-12-23T10:01:47Z |
| format | Article |
| id | doaj.art-30972eb753ee454ba7f4a1c700f740c9 |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-23T10:01:47Z |
| publishDate | 2015-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-30972eb753ee454ba7f4a1c700f740c92022-12-21T17:51:12ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102015-01-016351779178510.11118/actaun201563051779Big Bath as a Determinant of Creative Accounting in Small and Micro EnterprisesLenka Zemánková0Faculty of Business and Management, Brno University of Technology, Antonínská 548/1, 601 90 Brno, Czech RepublicCreative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting.https://acta.mendelu.cz/63/5/1779/creative accountingfraudulent accountingearnings managementbath in accounting |
| spellingShingle | Lenka Zemánková Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis creative accounting fraudulent accounting earnings management bath in accounting |
| title | Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises |
| title_full | Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises |
| title_fullStr | Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises |
| title_full_unstemmed | Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises |
| title_short | Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises |
| title_sort | big bath as a determinant of creative accounting in small and micro enterprises |
| topic | creative accounting fraudulent accounting earnings management bath in accounting |
| url | https://acta.mendelu.cz/63/5/1779/ |
| work_keys_str_mv | AT lenkazemankova bigbathasadeterminantofcreativeaccountinginsmallandmicroenterprises |