IDEAS home Printed from
   My bibliography  Save this article

Accounting And Creativity: A Sociological And Psychological Approach


  • Balaciu Diana Elisabeta

    () (Universitatea din Oradea, Stiinte Economice)


This article presents aspects related to creativity in accounting. In our approach we started from theoretical aspects regarding the position of accounting in the field of scientific knowledge. The paper aims to justify these positions (as a language of communication, communication tool, social game), and from there to mirror the way of expressing creativity in accounting. In terms of research methodology, we have appealed to a qualitative research inspired by sociology and psychology. The sociological survey shows the vision of society related to creators, the way in which it admits or rejects them. The sociological approach allows us to understand the importance of collective consciousness in assessing and maintaining the creation. The psychological study regarding the creator describes a creature endowed with an excessive sensitivity, accompanied by a worker with permanent activity, but who is constantly gripped by an "existential doubt". In conclusion, the consultant or the researcher will have to recognise the creator's right to be wrong and surround him with a climate of confidence. This paper shows that there is a path where the one who talks to numbers (and does not have the skill of words) and those who possess the mastery of words actually meet. This paper is part of the PhD research entitled: Identifying and motivation of creative accounting practices - the case of Romanian listed companies, carried out under the guidance of PhD Prof. Feleaga Liliana, research carried out within the framework of the Bucharest Academy of Economic Studies.

Suggested Citation

  • Balaciu Diana Elisabeta, 2011. "Accounting And Creativity: A Sociological And Psychological Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 459-465, December.
  • Handle: RePEc:ora:journl:v:1:y:2011:i:2:p:459-465

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    language figures; social game; creative approach; creative accounting; humman capital;

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2011:i:2:p:459-465. 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: (Catalin ZMOLE). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.