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Performance optimization – "sometimes" – result creativity

  • Iacob, Constanta
  • Gheorghe, Cristina Mihaela
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    Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which is not far from the truth if we consider the professional accountant freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors including its ingenuity . Ingenuity , as well as imagination , novelty , originality and creativity are attributes that led the accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to ask the following questions : is there a dose of fiction in it ? , That the steps in obtaining and menţienerea performance management may be considered constructive practices and practices with negative meanings ?

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    File URL: https://mpra.ub.uni-muenchen.de/52730/1/MPRA_paper_52730.pdf
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    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 52730.

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    Date of creation: 06 Jan 2014
    Date of revision: 06 Jan 2014
    Handle: RePEc:pra:mprapa:52730
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    1. Chung, Richard & Firth, Michael & Kim, Jeong-Bon, 2005. "Earnings management, surplus free cash flow, and external monitoring," Journal of Business Research, Elsevier, vol. 58(6), pages 766-776, June.
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