Język Polski
English
Published
:
2014-08-30
Creative Accounting - a Positive or Negative Assessment? A Theoretical Approach
Aneta Wszelaki
Abstract
This paper takes a theoretical approach and draws on recent literature to demonstrate that the phenomenon of creative accounting can be perceived as something either positive or negative, both in literature and in the practice of accounting. In subject literature, it is also sometimes referred to as creative bookkeeping or innovative accounting. In addition, in some cases it is identified with accounting fraud or the so called aggressive accounting. Although the word "creative" itself has mostly positive connotations, creative accounting is certainly a controversial practice, particularly at a time of financial crisis.(original abstract)Keywords:
Creative accounting, Financial fraud, Fraud in the financial statementsDetails
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Citation rules
Wszelaki, A. (2014). Creative Accounting - a Positive or Negative Assessment? A Theoretical Approach. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 55(4). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1113