CREATIVE ACCOUNTING – ART?


            Ph.D. Student Pana Daniela Nicoleta, “Valahia” University, Targoviste
                               e-mail: dannikkip@yahoo.com


        Abstract: Although, apparently, accounting seems to be a mechanical process which does
not creativity and imagination, it was resituated in the management (administration) science
domanin, and the financial-accountant information is the most important component of every
company. In the present study I accentuated the role of accountability in our days, I developed the
“creative accounting” concept, which means, in Trotman opinion a way to “allowing the display of
a new favorable image of the results and the statement of account”, or, in the Jean-Jerome Bertolus,
Maryvonne Lignon or Isabelle Gounin opinions, is ‘the art of juggling with a statement of account’,
‘of calculating the benefits’ of ‘of saving money’.
        I debated the « managerial creative accounting«, which in my opinion means “ the art of
composing the money, planting them and making to grow in the way you want”.

       Key words: accounting, creative accounting, managerial creative accounting.

       Jel codes: M41, A19.




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