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Ethics or creative in professional accountants work?


  • Ana-Maria MARCULESCU


  • Octavian-Florin DONDERA

    () (West University of Timisoara)


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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    References listed on IDEAS

    1. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors influencing e-disclosure in local public administrations," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 27(2), pages 355-378, April.
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    9. Adina Popa & Rodica Gabriela Blidisel & Andra Pop, 2008. "Investor relations on the internet. An empirical study of Romanian listed companies," Proceedings Papers of Business Sciences: Symposium for Young Researchers (FIKUSZ) 2008,in: László Áron Kóczy (ed.), FIKUSZ 2008 Business Sciences - Symposium for Young Researchers: Proceedings, pages 187-197 Óbuda University, Keleti Faculty of Business and Management.
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    More about this item


    ethics; creative accounting; professional accountants; fraud;

    JEL classification:

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


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