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Creative Accounting, Measurement And Behavior


  • Alina Beattrice Vladu

    (Babes-Bolyai University Cluj-Napoca Romania and Pompeu Fabra)

  • University

    (Barcelona Spain)

  • Dan Dacian Cuzdriorean

    (Babes-Bolyai University Cluj-Napoca Romania)


The purpose of this research is to discuss creative accounting limitation throughethical developments, focusing on features as: measurement and behavior. In this respect we turnto an original search in the literature that comprise together estimation segment in accounting andtheoretical developments from behavioral accounting, all with the scope of creating awarenessregarding ethics role. After assessing the areas approached, our goal was further to discuss apossible development of a theoretical framework comprising cognitive structures. Important aspectsof decision making process were approached and in correlation we discussed the implications thatMachiavellian behavior, moral action model and cognitive moral development theory have uponcreative accounting measurement and behavior. The originality of the paper consists in the mannerwe assess the ethics role as the ‘tone of the top‘ in the business sector and its implications tomeasurement and behavior in the area of creative accounting. The findings of our paper indicatesthat ethics as a solution used for limiting opportunistic behavior in accounting can have anunlimited potential as long term solution.

Suggested Citation

  • Alina Beattrice Vladu & University & 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. repec:eco:journ1:2017-02-39 is not listed on IDEAS
    2. 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.
    3. 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.

    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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