Taxonomy of Creative Accounting Techniques According to Romanian Professional Accountants

Author:Univ. Assistant Alina Beattrice VLADU, Ph. D.; Univ. Prof. Dumitru MATIȘ, Ph. D.; Andrei ROTH, Ph. D. Student

JEL:M41, M14

DOI:

Keywords:creative accounting, creative accounting techniques, private sector, public sector

Abstract:
The empirical study developed by this paper explored the opinions of Romanian professional accountants, having the goal of identifying different techniques of creative accounting. Therefore, a closed-ended questions questionnaire was applied, using respondents from both private and public sector. The results of the study documented high discrepancy of opinions both within the same sector and between sectors. Creative accounting techniques comprising profit over/undervaluation, depreciation and provisioning were documented in the private sector. As regards the public sector, the techniques of lease-back and research and development expenses were identified to be used creatively. Future research is also explored. \r\n\r\n

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