دور المحاسبة الإبداعية في تحريف تكلفة المنتج : بحث تطبيقي في شركة مصافي الجنوب

الملخص EN

The research aims to identify creative accounting practices and diagnose its role in hiding the real cost of the product in the study sample represented by the General Company for Southern Refineries and to determine a cost that is compatible with the goals and interests of the company to increase the company's profits which is due to the increase in employee shares of profits and a statement of the extent of the impact of creative accounting practices in misleading the cost of the product The study found, along with its practical application, that there are practices of creative accounting through applying the Miller ratio model and doing analytical procedures to demonstrate the role of these practices in shading the cost of the product in the company so that the researcher comes out with the most important conclusions The theory, process, and recommendations for the purpose of achieving the study hypothesis according to the methodology that was developed.