أثر استخدام المحاسبة الإبداعية على جودة المخرجات المحاسبية

الملخص EN

This study aims to highlight the impact of the practice of creative accounting methods on the quality of accounting output, as creative accounting is a set of procedures practiced by the institution in order to reduce or increase its profits through manipulation of accounting numbers, and therefore it affects the accounting information that is the outcome of the accounting profession; As for the results that we reached through this study, the most important of them is that combating creative accounting methods is definitely one of the difficult and complex matters.

Therefore, those interested in this field should strive continuously in order to detect these methods and thus limit them, and the ethical aspect that is considered It is necessary for the practice of the accounting profession, and therefore attention to this aspect will raise the degree of awareness and the spirit of responsibility of the accountant, and from him not adopting creative accounting methods.