المحاسبة الإبداعية في المؤسسة الاقتصادية بين المفهوم و التطبيق

Abstract EN

Creative accounting, not an branch of accounting, but it is an concept that practices by the accountant, that it’s for fraud, shenanigans and manipulation of accounting data and false declaration of information about the real translation of the firm’s economic events, for achieving a personal interest or the interest of an anther party, without the rest.

He takes risks of absence or week of internal controls or loopholes to commit fraud, and being often under the supervision of him managers.