The Determining Factors of Creative Accounting
The present article is a structural analysis performed on a set of specialized articles on the topic of creative accounting, an analysis carried out in order to identify the factors that determine the use of accounting engineers and the most important measures that can be taken into account for comb...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2019-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/44.pdf |
| _version_ | 1818176680265515008 |
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| author | Carmen Vâlcu Roxana Aurelia Mârț Cristina Moroi |
| author_facet | Carmen Vâlcu Roxana Aurelia Mârț Cristina Moroi |
| author_sort | Carmen Vâlcu |
| collection | DOAJ |
| description | The present article is a structural analysis performed on a set of specialized articles on the topic of creative accounting, an analysis carried out in order to identify the factors that determine the use of accounting engineers and the most important measures that can be taken into account for combating or little minimization of accounting engineers.
The analysis was performed by coding the key words and expressions and grouping them on the most important factors that determine the application of the creative accounting: the professional accountant's profile, accounting rules, ethical principles, pressures and the financial economic crisis.
Structural analysis was also performed to identify how creative accounting is perceived, respectively the positive and negative aspects of using accounting practices. |
| first_indexed | 2024-12-11T20:20:02Z |
| format | Article |
| id | doaj.art-9ef417e0ac8543718e683c07b1e0c256 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-11T20:20:02Z |
| publishDate | 2019-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-9ef417e0ac8543718e683c07b1e0c2562022-12-22T00:52:06ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272019-01-01XIX2927933The Determining Factors of Creative AccountingCarmen Vâlcu0Roxana Aurelia Mârț1Cristina Moroi2"Alexandru Ioan Cuza " University of Iași"Alexandru Ioan Cuza " University of Iași"Alexandru Ioan Cuza " University of IașiThe present article is a structural analysis performed on a set of specialized articles on the topic of creative accounting, an analysis carried out in order to identify the factors that determine the use of accounting engineers and the most important measures that can be taken into account for combating or little minimization of accounting engineers. The analysis was performed by coding the key words and expressions and grouping them on the most important factors that determine the application of the creative accounting: the professional accountant's profile, accounting rules, ethical principles, pressures and the financial economic crisis. Structural analysis was also performed to identify how creative accounting is perceived, respectively the positive and negative aspects of using accounting practices.http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/44.pdfcreative accountingtrue and fair viewfraudlegalillegal |
| spellingShingle | Carmen Vâlcu Roxana Aurelia Mârț Cristina Moroi The Determining Factors of Creative Accounting Ovidius University Annals: Economic Sciences Series creative accounting true and fair view fraud legal illegal |
| title | The Determining Factors of Creative Accounting |
| title_full | The Determining Factors of Creative Accounting |
| title_fullStr | The Determining Factors of Creative Accounting |
| title_full_unstemmed | The Determining Factors of Creative Accounting |
| title_short | The Determining Factors of Creative Accounting |
| title_sort | determining factors of creative accounting |
| topic | creative accounting true and fair view fraud legal illegal |
| url | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/44.pdf |
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