مقومات مهنة المحاسبة و علاقتها بالمحاسبة الإبداعية في الدول العربية : دراسة استطلاعية على المهنيين و الأكاديميين في اليمن

الملخص EN

Objective of this study is to discuss the concept of the Creative Accounting and the fundamental ideas behind it.

That will be through discussing the basic pillars of the accounting career, represented in three aspects: The scientific side, the professional side and the ethical side).

Whereas, the study starts with the notion that any shortcomings in these pillars will eventually lead to erroneous practices in the accounting work, which is called “the creative accounting”.

Within this research, these three aspects of the accounting profession and types of shortcomings, in each of them, will be thoroughly discussed, alongside their impact in the emergence of what is called “the creative accounting”.

There will also be a verification of the three hypotheses to be discussed in this study; and which confer the relationship between the shortcomings in the three pillars of the accounting profession and the concept of the Creative Accounting.