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Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs

Author

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  • Flavius-Andrei Guinea

    (Bucharest University of Economic Studies)

Abstract

This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border between legal and fraud. The field research undertaken was also aimed at identifying and possibly solving the problems related to identifying and presenting a set of creative accounting techniques in the practical context of implemented systems, focusing also on the consequences on the quality of the accounting information. The contributions of the study are highlighted particularly in the practical level, this aspect being obviously due to the types of research conducted. One of the fundamental objectives of the study was to spark the interest in the practical possibilities of protecting against the dangers occurring from a creative managerial accounting system.

Suggested Citation

  • Flavius-Andrei Guinea, 2016. "Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 515-520, February.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:2:p:515-520
    as

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    References listed on IDEAS

    as
    1. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
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    More about this item

    Keywords

    managerial accounting system; creative accounting; clone-type production costs; managerial objectives;
    All these keywords.

    JEL classification:

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

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