A STUDENTS AND ACCOUNTING PROFESSIONALS POINT OF VIEW REGARDING THE CREATIVE ACCOUNTING POLICIES

Abstract

The main objective of our research is to study the perception of the accounting professionals and, in the same time, of the accounting specialized students regarding the existence and development of the creative accounting phenomenon. In order to accomplish this purpose, there was chosen the polls/questionnaire research method. Trying to emphasize a global conclusion of the questionnaire, on could notice that slightly over 50% of the accounting professionals and of the accounting specialized students working in the accounting field would use, during their professional activity, creative accounting techniques and practices, rather motivated by tax consequences than by the necessity of an adequate financial informing. They also take into consideration the positive variant of creative accounting, as an innovation in order to answer to the following question: How could be found legal solutions for determining the entities’ profit maximization and, implicitly, additional sources to the public budget? Thus, it is taken into consideration the “clean” professional reasoning of the accounting professionals and the good faith of managers in administrating the resources as efficiently as possible in order to build performances.  At the opposite side, more than a half accounting specialized students that do not work at all or do not work in the accounting field consider that reflecting the accurate image of the entity’s financial position and performances represents the essential factor that involves the accounting policies’ elaborating and grounding.