TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING
   CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE
                     METHODOLOGY


          Alina Beattrice Vladu, Babeş-Bolyai University of Cluj-Napoca, Romania
             Dumitru Matiş, Babeş-Bolyai University of Cluj-Napoca, Romania
                    Oriol Amat Salas, Universitat Pompeu Fabra, Spain

ABSTRACT: Our theoretical research was developed based on Papineau’s methodology in
order to be able to develop a comprehensive framework by constructing an internal history of
the literature. By using this particular approach the main body of the literature is summarized
conducting in the end to a rigorous and comprehensive understanding of it with fruitful
implications. Both true and fair view and creative accounting are dynamic concepts that
comprised various debates in the literature regarding to their conceptual delimitations and
definition. One implication of our study is related to the elaboration of definitions for true
and fair view and further terminology assessment for creative accounting, based on the main
findings reflected by conducting Papineau`s methodology. Other implication can be related to
the internal construction history of the literature and presenting the primary core terms
comprised in the area of research of true and fair view and creative accounting.

Key words: true and fair view, creative accounting, Papineau`s tree methodology

JEL codes: M41