IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Ethics or creative in professional accountants work?

  • Ana-Maria MARCULESCU

    ()

  • Octavian-Florin DONDERA

    ()

    (West University of Timisoara)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_074.pdf
    Download Restriction: no

    Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

    Volume (Year): XVIII (2012)
    Issue (Month): (May)
    Pages: 475-478

    as
    in new window

    Handle: RePEc:tdt:annals:v:xviii:y:2012:p:475-478
    Contact details of provider: Postal: Str. Daliei nr. 1/A, 300558 Timi┼čoara
    Phone: 0256-202931 int. 115
    Web page: http://fse.tibiscus.ro/Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:tdt:annals:v:xviii:y:2012:p:475-478. 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: (Daniel Kysilka)

    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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.