الاتجاهات الحديثة للمحاسبة : مقاربات علمية وعملية

الملخص EN

The study aims to identify the important methods used in creative accounting and management motivation in using these methods and their impact on the reliability of accounting data, and to identify the role of governance in reducing the practice of creative accounting, which affect the figures of the company's financial statements and show them Contrary to the actual reality, which misleads the users of these lists.