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Perceptions Regarding Treatments And Creative Accounting Policies

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  • HERBEI (MOT) IOANA

    (WEST UNIVERSITY OF TIMIȘOARA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION)

  • CERNUSCA LUCIAN

    (“AUREL VLAICU” UNIVERSITY OF ARAD, FACULTY OF ECONOMICS)

Abstract

This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of accounting numbers and distortion the image regarding the financial statements and their performance. They believe that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and substantiates the enterprise accounting policies. We specify that the introduction into the university curricula of creative accounting rate contributes to the acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the entity's financial image.

Suggested Citation

  • Herbei (Mot) Ioana & Cernusca Lucian, 2015. "Perceptions Regarding Treatments And Creative Accounting Policies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 173-187, April.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:2:p:173-187
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    References listed on IDEAS

    as
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    2. Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009. "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-16.
    3. Ali UYAR & Ali Haydar GUNGORMUª, 2013. "Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 61-75, March.
    4. Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
    5. Ioana (HERBEI) MOT & Nicoleta-Claudia MOLDOVAN & Cristina CERNIT, 2015. "Analysis Between Accounting Information Disclosure Quality And Stakeholder Interests," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 3(1), pages 88-98, February.
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    7. repec:dau:papers:123456789/1373 is not listed on IDEAS
    8. Huber, Wm. Dennis, 2013. "Should the forensic accounting profession be regulated?," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 123-132.
    9. Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa, 2014. "“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 643-664, December.
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