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Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature


  • Alina Beattrice Vladu

    (Babes-Bolyai University of Cluj-Napoca)

  • Dumitru Matis

    (Babes-Bolyai University of Cluj-Napoca)


Corporate governance is concerned with the relationships between a business’smanagement and its board of directors, shareholders and lenders and its other stakeholders such asemployees, customers, suppliers, and the community in which activates. The connection betweenthis topic and creative accounting was debated in the literature since the latter occurrence isrelated to the weakness of the first. Our study offers interesting insights into this strong connectionby examining the relevant ideas developed previously in the literature with the scope ofunderstanding, reinterpreting and rediscovering from interesting points of view this association inour search for responsibility in the economic environment. By conducting this study we wanted toreinforce the role of literature analyst as an interpreter who contributes meaning to the presentstate of the art.

Suggested Citation

  • Alina Beattrice Vladu & Dumitru Matis, 2010. "Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-33.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:33

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    Cited by:

    1. Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.

    More about this item


    corporate governance; creative accounting; Papineau`s hierarchy;

    JEL classification:

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


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