文章基本信息

标题：“Colorful” approach regarding creative accounting. An introspective study based on the association technique
本地全文：下载
作者：Diana Elisabeta Balaciu ; Diana Elisabeta Balaciu ; Victoria Bogdan 等
期刊名称：Contabilitate şi Informatică de Gestiune
印刷版ISSN：1583-4387
出版年度：2014
卷号：13
期号：4
页码：643-664
语种：English
出版社：Bucharest University of Economic Studies
摘要：The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers from Bihor county. Wishing to detect as favorably as possible the way in which the managers perceive and develop their relations with auditors and accountants, we have used in making up the questionnaire, a research method from the category of projective techniques, the free association technique. We found out that more than half of sampled managers are inclined to change an accounting policy that brings major benefits to the firm’s image and also there is an aversion towards risk among managers in Bihor, yet it is doubled by their tendency towards accounting manipulation. The projective techniques chosen have led us then to carry out two polar diagrams which detect the managers’ perception regarding auditors and accountants.
关键词：Creative accounting; managers; projective techniques; performance; options; animal spirits