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Creative Accounting- Nature, Usage, Labor and Relation with the Own Crisis Consequences in Practice in Kosovo

Author

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  • Arbana Sahiti

    (Universityof Pristina, FacultyofEconomy in Pristina, 10000 Kosovo)

Abstract

This project aims to provide a detailed view of the actual implementation of Creative Accounting (CA) concept amongst professionals in Pristina city. To accomplish this project I have tried to cover the below various topics: -Definitions of (CA); Motivation behind (CA); The various ways and methods in which (CA) can be assumed; Why management decides to involve in (CA); The roles of Governance, Regulators and Auditors; Ethical issues resulting from practicing (CA), and the difference between (CA) and fraud. 20 financial executives were surveyed, to determine the key factors on how they interacted with the (CA) concept and its implementation. 10 of these were semi-structured interviews. At the end, it was concluded that the complex and diverse nature of the business transactions and the autonomy existing in accounting standards and policies make it difficult to manage the issue of (CA). This does not mean that (CA) results are always incorrect. It is rather the determination, scale, materiality and timing of the disclosure which determine its true nature and justification.

Suggested Citation

  • Arbana Sahiti, 2017. "Creative Accounting- Nature, Usage, Labor and Relation with the Own Crisis Consequences in Practice in Kosovo," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 3, ejes_v3_i.
    • Handle: RePEc:eur:ejesjr:126
    DOI: 10.26417/ejes.v7i1.p160-178
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    References listed on IDEAS

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    4. Peter Sanfey & Simone Zeh, 2012. "Making sense of competitiveness indicators in south-eastern Europe," Working Papers 145, European Bank for Reconstruction and Development, Office of the Chief Economist.
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    More about this item

    Keywords

    Creative Accounting; Earning Management; Income Smoothing; Accounts Manipulations; Big Bath Accounting; JEL: F0; Go; G2; G3;
    All these keywords.

    JEL classification:

    • F0 - International Economics - - General
    • G2 - Financial Economics - - Financial Institutions and Services
    • G3 - Financial Economics - - Corporate Finance and Governance

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