الإبداع المحاسبي كأداة للفساد المالي و الإداري : دراسة حالة شركة صحراوي للمقاولات الوادي

Abstract EN

Our study aim is to illustrate the positive and negative practices of accounting creativity that is pursued by the accountant in the economic institutions.

This accounting creativity in turn encourages the spread of the phenomenon of financial and administrative corruption.

This work highlights the most important ways to reduce negative effects of accounting creativity.

In this purpose, the researcher will study analytically these practices from the theoretical and practical sides by studying the case of an economic institution in Algeria, to identify its aspects, whether negative or positive practices.

The researcher concluded that there is a need to take into account the point of view of these institutions and take into account also their economic conditions so that not to resort to these negative practices, and hence to avoid to be forced to break the law in order to sustain.