ممارسات المحاسبة الإبداعية في الجزائر في ظل قوانين و أخلاقيات المهنة

Abstract EN

creativity as a means of manipulating financial information makes it a big challenge to the accounting profession because it deprives it of its objectives by providing useful information characterized by objectivity and honesty.

Its truth is to choose the creative accountant for the best way that fits with the nature of the institution’s activity and the exploitation of the flexibility available by the accounting standards for internal reasons.

The rules and ethics of professional conduct require the accountant to choose the accounting method based on his professional conviction that it is the best according to the nature of the institution’s activity, economic factors or other factors, and does not stem from the deliberate selection to reach predefined results or to mislead in the presentation of the institution’s financial position.

Through this study it can be concluded that creative accounting is the exploitation of the accountant for his ability and intellectual skills to manipulate financial data in order to serve the interests of specific parties without departing from the laws governing the profession and accounting standards which is contrary to the rules and ethics of the profession.

Therefore, creative accounting practices are seemingly legal practices on the outside but unethical on the inside.