文章基本信息

标题：STUDY REGARDING THE ETHICS AND CREATIVITY IN THE FINANCIAL- ACCOUNTING ACTIVITY
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作者：Ciuhureanu Alina Teodora Balteş Nicolae
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The study was based on a scientific research, investigation type, applied on a 110 organisations‟ sample. The essential objectives consist of knowing the level in which financial-accounting professionals apply the professional ethics‟ standards; outlining the managers‟ opinion regarding the estimation and usage of creativity and innovation in the financial-accounting activity. Based on the things presented in the paper, it can be noticed that the financial-accounting creativity practice and its effects depends on what managers wish to offer with the information they provide and implicitly what they want to get from the decisions adopted by using this information.
关键词：creativity, ethics, financial-accounting activity, fraud