IDEAS home Printed from
   My bibliography  Save this article

Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting


  • Rucsandra Livia Moldovan

    () (Babes-Bolyai University, Faculty of Economics and Business Administration Cluj-Napoca, Romania)

  • Sorin Adrian Achim

    () (Babes-Bolyai University, Faculty of Economics and Business Administration Cluj-Napoca, Romania)

  • Cristina Bota-Avram

    () (Babes-Bolyai University, Faculty of Economics and Business Administration Cluj-Napoca, Romania)


In this paper, we aim to discuss the role of creative accounting as a technique of accounts manipulation in contrast with the fundamental principle of accounting – fair view presentation, and the ethics of the accounting profession. In order to do so, we review the opinions of various authors on the subject while contrasting both fraud and professional ethics with creative accounting, and explaining the inverse causal relationship that arises between creative accounting and fair view principle. Fur-ther on, we determine what the role of auditors and corporate governance is in winning the fight over this kind of accounting practices. The study of previous literature is meant to be the basis for some possible comprehensive solutions we put forward that, from the point of view of accounts manipula-tion, would help achieve the transparency and trustworthiness that financial reporting deserves. When we propose these solutions, our main focus is on Romania. However, by extension, they could be ap-plied anywhere else.

Suggested Citation

  • Rucsandra Livia Moldovan & Sorin Adrian Achim & Cristina Bota-Avram, 2010. "Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 51-62, july.
  • Handle: RePEc:aic:journl:y:2010:v:se:p:51-62

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Piosik Andrzej & Strojek-Filus Marzena, 2013. "An Assessment of the Application of Earnings Management Objectives and Instruments in Financial Reporting – Evidence of Survey Research Results," Scientific Annals of Economics and Business, De Gruyter Open, vol. 60(2), pages 1-26, December.
    2. repec:kap:jmgtgv:v:21:y:2017:i:3:d:10.1007_s10997-016-9357-1 is not listed on IDEAS

    More about this item


    creative accounting; accounts manipulation; true and fair view; professional ethics;

    JEL classification:

    • F32 - International Economics - - International Finance - - - Current Account Adjustment; Short-term Capital Movements
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aic:journl:y:2010:v:se:p:51-62. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sireteanu Napoleon-Alexandru). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.