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La Práctica De La Contabilidad Creativa

Author

Listed:
  • Martha Ríos Manríquez

    (Instituto Tecnológico de Celaya)

  • Julián Ferrer Guerra

    (Instituto Tecnológico de Celaya)

  • María del Rayo Tellez Ramírez

    (Posgrado Administración - ITC)

Abstract

El concepto de Contabilidad Creativa no se encuentra establecido dentro del marco normativo contable y por lo tanto no existe una clara definición del mismo. Sin embargo es claro que bajo distintos términos se utilizan prácticas creativas como una actividad cotidiana, este artículo aborda la conceptualización del término contabilidad creativa y su impacto en la información financiera y por ende en la toma de decisiones de los usuarios, finalmente aborda sugerencias para evitar que la imagen fiel se vea envuelta en la contabilidad creativa principalmente mediante la adecuación del marco normativo y obligando a los responsables de la generación de información financiera a responder por el contenido de la misma.

Suggested Citation

  • Martha Ríos Manríquez & Julián Ferrer Guerra & María del Rayo Tellez Ramírez, 2009. "La Práctica De La Contabilidad Creativa," Ravista Raites antes Panorama Administrativo Journal, Red de Investigación en Administración de la Innovación Tecnológica, Económica y Sustentable - Instituto Tecnológico de Celaya, Departamento de Ciencias Económico Administrativas, vol. 3(6), pages 5-25, June.
    • Handle: RePEc:cey:panora:v:3:y:2009:i:6:p:5-25
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    More about this item

    Keywords

    Contabilidad Creativa; Auditoria; Imagen Fiel; Información Financiera; Normas de Información Financiera;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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