In this paper we have two goals; the first one is to determine whether there is the clear line between the innovative use of creative accounting techniques and their misuse. The second one is to check whether the accountants are aware of that line and the situations in which they cross it. The implementation of positive and especially negative, creative accounting techniques is expected in economies in growth or in turmoil financial conditions. However, companies’ management probably wants to benefit from the use of positive creative accounting techniques, without stepping into its prohibitive use. Therefore, we have conducted a brief survey in the biggest cities of the Republic of Serbia, in order to provide a better insight regarding accountant’s opinions whether that line exists in practice.


IEEE format

R. Mirdala, V. Mizdraković, N. Arežina, D. Stefanović, “CREATIVE ACCOUNTING: FROM CREATIVITY TO MISUSE,” in FINIZ 2014 - The Role of Financial Reporting in Corporate Governance, Belgrade, Singidunum University, Serbia, 2014, pp. 5-7. doi: 10.15308/finiz-2014-5-7 

APA format

Mirdala, R., Mizdraković, V., Arežina, N., Stefanović, D. (2014). CREATIVE ACCOUNTING: FROM CREATIVITY TO MISUSE. Paper presented at FINIZ 2014 - The Role of Financial Reporting in Corporate Governance. doi:10.15308/finiz-2014-5-7

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