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Creative Accounting In The Context Of An “Efficient” Management

Author

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  • Mihaela Cristina Gheorghe

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

This paper proposes an analysis of the creative accounting connection with the managing factor which administers informational resources in a company activity. Creative accounting, as it is defined in scientific literature, takes different shapes, “existential complexity” which makes it become the suitable environment of strategic and tactical steps, initiated and performed from the major objective point of view represented by the performance of the company. The manager is the one who connects the internal information, upon which he has control, with external information, in order to manage properly economic circumstances, the way of reporting financial results with influences on the perceptive of the company. An efficient management will follow the increase of financial indicators of the company and implicit of its performance, through financial insurance turnover necessary to the continuity and development of the activity of the company.

Suggested Citation

  • Mihaela Cristina Gheorghe, 2012. "Creative Accounting In The Context Of An “Efficient” Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 187-190.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:187-190
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-022.pdf
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    More about this item

    Keywords

    creative accounting; efficient management; performance; strategy; earnings management;
    All these keywords.

    JEL classification:

    • D84 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Expectations; Speculations
    • D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M5 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics
    • O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development
    • P11 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Planning, Coordination, and Reform
    • P17 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Performance and Prospects

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