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La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo




La contabilidad creativa es un tema de actualidad en la práctica contable. En esta comunicación se analizan el concepto y las diversas formas que puede adoptar la contabilidad creativa. También se estudia la incidencia que está suponiendo en España y en el Reino Unido. Para ello se informa de un estudio empírico realizado con auditores para analizar cual es la relevancia que tiene la contabilidad creativa en cada país.También se investiga si es un tema cada vez más popular y si es particularmente identificable en algunos sectores o bien en algunas áreas de la contabilidad.

Suggested Citation

  • Oriol Amat & John Blake & Soledad Moya, 1995. "La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo," Economics Working Papers 181, Department of Economics and Business, Universitat Pompeu Fabra.
  • Handle: RePEc:upf:upfgen:181

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    References listed on IDEAS

    1. D Serra & S Ratick & C ReVelle, 1996. "The maximum capture problem with uncertainty," Environment and Planning B: Planning and Design, Pion Ltd, London, vol. 23(1), pages 49-59, January.
    2. M S Daskin & A Haghani, 1984. "Multiple Vehicle Routing and Dispatching to an Emergency Scene," Environment and Planning A, , vol. 16(10), pages 1349-1359, October.
    3. M S Daskin & A Haghani, 1984. "Multiple vehicle routing and dispatching to an emergency scene," Environment and Planning A, Pion Ltd, London, vol. 16(10), pages 1349-1359, October.
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    More about this item


    Contabilidad creativa; fiabilidad; auditoria;

    JEL classification:

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


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