Accounting - Creative Accounting Essay

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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”. 1. The financial accountant information- the principal „pawn” in taking decisions The way to use the human and material resources, regarding the good and the law aspects, affects the managers in the moment of taking decisions. In this context, an essential role is taken by the financial accountant information. In the last years, the accountability was resituated in the managerial (administration) science domanin, that’s why I consider it is a real pawn in taking decisions. In Adrian Manaicu’s opinion, accountability is the “business language”. The general object of the managerial sciences is represented in the Ion Ionascu’s opinion « the study of managing, structuring and developing an organization«. Scient ist talking, the accountability makes part of this system, remoting more and more the economics one. Remarkable is the Herbert Simon’s affirmation (1982) : » the

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