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Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information

Author

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  • Munteanu Petricã

    (Faculty of Economics and Business Administration, „Alexandru Ioan Cuza” University, Iasi)

Abstract

The complexity of economic transactions, their dynamic and the peculiarity of the activities carried out by each enterprise does not afford the coverage of the entire economic universe by accounting norms and regulations. National and international organisms acknowledge the legal limitations owing to the previously mentioned objective reasons. Therefore, they acknowledge and give freedom to professional reasoning which should be a completion of norms and a supporting factor of the true and fair view. By means of a critical approach and a qualitative method, we will analyze aspects pertaining to creative accounting. A controversial subject in the literature of the field for which we will highlight both the negative connotations (the ones encountered most often) and the positive ones. The study emphasizes the fact that creative accounting techniques may be both a source of disloyal information and the way in which the principle of true and fair view is ensured.

Suggested Citation

  • Munteanu Petricã, 2012. "Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1264-1268, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1264-1268
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    More about this item

    Keywords

    creative accounting; true and fair view; financial-accounting information; informational risk.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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