Performance optimization – "sometimes" – result creativity
AbstractSeen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which is not far from the truth if we consider the professional accountant freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors including its ingenuity . Ingenuity , as well as imagination , novelty , originality and creativity are attributes that led the accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to ask the following questions : is there a dose of fiction in it ? , That the steps in obtaining and menţienerea performance management may be considered constructive practices and practices with negative meanings ?
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 52730.
Date of creation: 06 Jan 2014
Date of revision: 06 Jan 2014
Accounting; creativity; performance; gain; competitive advantage;
Find related papers by JEL classification:
- M20 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-2014-01-10 (All new papers)
- NEP-CBE-2014-01-10 (Cognitive & Behavioural Economics)
- NEP-HRM-2014-01-10 (Human Capital & Human Resource Management)
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- Chung, Richard & Firth, Michael & Kim, Jeong-Bon, 2005. "Earnings management, surplus free cash flow, and external monitoring," Journal of Business Research, Elsevier, Elsevier, vol. 58(6), pages 766-776, June.
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