تأثير المحاسبة الإبداعية على جودة المعلومات المالية من منظور معايير المحاسبة الدولية

الملخص EN

The aim of this study is to highlight the negative aspects of the creative accountancy on the credibility and reliability of the accounting information used by the different concerned parties within the company, either they are shareholders, investors or managers.

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The creative accounting as an ancient and new phenomenon that rely on the rationing and the creativity to realise reliability for the accounting information and this, through the manipulation and the fraud in the financial statements, especially in light of the lack of commitment of the accountancy with the ethics of practice of the accountancy profession, according to the international standards of accountancy, and because the creative accountancy is in contradiction with the ethics and practices of the profession, it is considered as a method of manipulation and fraud, therefore, its methods should be known in order to be avoided.

We have tried to highlight the ways to avoid it in the light of use of the international standards of accountancy