Creative Accounting As A Form Of Marketing
This article aims to present creativity as a link between marketing and accounting and the way in which creativity is used in order to appeal to the users of accounting and financial information. By emphasizing the main factors of the occurrence of creativity in accounting, we analyze the way in which by using certain special techniques and principles the accounting information may be presented in a more attractive manner so as to “sell” it to those interested. We also analyze the similarities and differences between the two disciplines as seen from the perspective of creativity as well as the positive and negative aspects which characterize its actions in each case. Thus, we emphasize that, apart from the presence of some weaknesses in the accounting regulations in force, the main factor of creative accounting is the attitude of accounting information users. By observing their attitude we can discover the management’s vulnerabilities and way of action in order to satisfy the information needs to which various categories of users offer special attention.
Volume (Year): 8 (2013)
Issue (Month): Special-Issue (October)
|Contact details of provider:|| |
When requesting a correction, please mention this item's handle: RePEc:eph:journl:v:8:y:2013:i:special-issue:p:301-308. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Simona Vasilache)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.