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Creative Accounting, Measurement And Behavior


  • Alina Beattrice Vladu
  • Barcelona Spain
  • Dan Dacian Cuzdriorean


The purpose of this research is to discuss creative accounting limitation through ethical developments, focusing on features as: measurement and behavior. In this respect we turn to an original search in the literature that comprise together estimation segment in accounting and theoretical developments from behavioral accounting, all with the scope of creating awareness regarding ethics role. After assessing the areas approached, our goal was further to discuss a possible development of a theoretical framework comprising cognitive structures. Important aspects of decision making process were approached and in correlation we discussed the implications that Machiavellian behavior, moral action model and cognitive moral development theory have upon creative accounting measurement and behavior. The originality of the paper consists in the manner we assess the ethics role as the “tone of the top†in the business sector and its implications to measurement and behavior in the area of creative accounting. The findings of our paper indicates that ethics as a solution used for limiting opportunistic behavior in accounting can have an unlimited potential as long term solution.

Suggested Citation

  • Alina Beattrice Vladu & Barcelona Spain & Dan Dacian Cuzdriorean, 2013. "Creative Accounting, Measurement And Behavior," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-9.
  • Handle: RePEc:alu:journl:v:1:y:2013:i:15:p:9

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    Cited by:

    1. Suder, Gabriele & Liesch, Peter W. & Inomata, Satoshi & Mihailova, Irina & Meng, Bo, 2015. "The evolving geography of production hubs and regional value chains across East Asia: Trade in value-added," Journal of World Business, Elsevier, vol. 50(3), pages 404-416.
    2. Bradley, Peter & Coke, Alexia & Leach, Matthew, 2016. "Financial incentive approaches for reducing peak electricity demand, experience from pilot trials with a UK energy provider," Energy Policy, Elsevier, vol. 98(C), pages 108-120.
    3. Ahmed Yousif Adam Ismael, 2017. "The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 283-291.

    More about this item


    creative accounting; fairness; measurement; behavior; managerialism;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill


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