دراسة التغيرات الهيكلية في بيئة المحاسبة كمدخل لممارسة المحاسبة الإبداعية

الملخص EN

This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices.

The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics.

The anomaly it causes is exploited as an entry point for creative accounting practices.

The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices.

Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available.

The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices.

In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.