أثر استخدام أساليب المحاسبة الإدارية في ضبط ممارسات المحاسبة الإبداعية : دراسة لآراء عينة من الأكادميين و المهنيين

الملخص EN

The aim of the study is to identify the role of accounting management methods in controlling creative accounting practices, to demonstrate the motives and use of creative accounting methods, and to learn about the use of traditional and modern management accounting tools.

To achieve the objectives of this study, the researchers designed a questionnaire, which was distributed to a sample of academic professors specialized in accounting, account holders and professional accountants.

The Social Sciences V.

20 (SPSS)), the management accounting methods (estimated budgets, balanced scorecard, ABC costing system, achievement accounting) have an impact on controlling creative accounting practices, according to the opinions of the study sample.

Jel Classification Codes: M40.