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Ethics or creative in professional accountants work?

Author

Listed:
  • Ana-Maria MARCULESCU

    ()

  • Octavian-Florin DONDERA

    () (West University of Timisoara)

Abstract

Although, apparently, financial and accounting activity can be seen as a rigid activity which does not leave any room to creativity, however quite often this state of facts was countered through deviations from the principle of fair view achieved through knowingly distortions of the financial statements of the management at the financial and accounting level. The concept of creativity in the accounting domain is addressed in the specialized literature from two perspectives: one positive in which creativity has a innovative role bringing added value to accounting science, and the other, negative which uses "unorthodox" practices to present in a favorable position something that does not exist. We believe that this study fits to the economic circumstances in which we find, because in the conditions of the current economic crisis the temptation to resort to creative accounting, in the negative way is very high.

Suggested Citation

  • Ana-Maria MARCULESCU & Octavian-Florin DONDERA, 2012. "Ethics or creative in professional accountants work?," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 475-478, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:475-478
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_074.pdf
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    Keywords

    ethics; creative accounting; professional accountants; fraud;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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