فعالية السلوك الأخلاقي المحاسبي في الحد من ممارسات المحاسبة الإبداعية

الملخص EN

Under the light of confidence crisis experienced by accounting in recent years, which can be expressed as an ethics crisis, the issue of accounting ethical behavior has become one of the challenges facing the profession in the current century.

This paper discusses the effectiveness of ethics in curbing creative accounting practices, by explaining the basic concepts of creative accounting, and standing on the concept of ethics in general and accounting ethics in particular.

The study shows that thinking about the possibility of eliminating creative accounting practices would be unrealistic at all.

However it would be possible to minimize at least the negative effects of these practices by giving more importance to ethical behaviors.

The accountants’ ethical behavior has a direct impact on individuals’ practices inside and outside the company; it would reduce, as well, the unethical opportunistic behavior and the manipulation in financial statements.