أساليب المحاسبة الإبداعية و أثرها على جودة المعلومات المحاسبية

الملخص EN

The concept of creative accounting has become the focus and attention of accountants and auditors in recent years, especially after the events of the collapse of Enron and other leading companies.

The responsibility of the collapse of the company and its accusation of manipulating the accounting data of the company, taking advantage of some accounting treatments and policies that show the accounting data in its true and correct form.

Effective for the company or some of its employees, and such methods are described as creative accounting “if they are practiced by exploiting the elements of flexibility and choice in the generally accepted accounting standards and principles, and the practice of these methods has a very important impact in undermining confidence in the information contained in the financial statements of those companies.

One of the most important results is that creative accounting methods are used by the accountant who has the characteristic of self-criticism and continuous development, and that knowledge growth in the field of information technology generates creative ideas and practices in the accounting field.

Also, activating the role of (CORPORATE GOVERNANCE) to reduce creative accounting practices The most important recommendations are the necessity for Al Rajhi Bank and other banks to establish specialized courses for their employees, related to clarifying the negative effects of creative accounting methods and procedures on the accounting and auditing professions, and the need for accounting information to be free from creative accounting practices in order to contribute to making sound decisions.