The Creative Accounting Concept In The Current Economic Context Approached From Different Perspectives In The Light Of Motivations Underlying The Modelling Of Fiscal Year Result

This article is trying to tackle the relationships which exist between three dimensions of economic reality. The objective of this article is to contribute to the study of determinants of accounting result management. The accounting result management deviates from the accounting principles (honesty, regularity and faithful image) and finds its motivations in the contractual relations between the managers and stakeholders. This is in the legal, not more frame. The appreciation of accounting information players is different, their interests are different. Therefore, the flexibility of accounting rules allowed to the managers is opportunistic. The accounting representation cannot be completely objective, it is more or less subjective, but the freedom of judgment should be based on a high level of ethical sensibility. The ethical side in accounting has something to say about the result management, it allows the result to offer a faithful image.