A REVIEW OF EMPIRICAL LITERATURE ON CREATIVE ACCOUNTING

著者

  • Gideon Mwangi School of Business and Education Kirinyaga University Kenya
  • Robert Gitau Muigai School of Business and Education Kirinyaga University Kenya

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https://doi.org/10.46827/ejefr.v9i3.2019

キーワード:

creative accounting (CA)、 ethics、 legal

要旨

This paper explores the subject of creative accounting, an area involving the manipulation of financial statements to present a favorable image of an organization's financial position. The use of unstandardized ways of accounting has led to various scandals in organizations. Generally, creative accounting is viewed negatively from the accounting view, but there are some writers who find it necessary to use creative accounting since it responds to the needs of their customers. While it may be legal, creative accounting raises concerns about transparency, fairness, and the potential for unethical behavior. In this paper, the researchers are analyzing the definition of creative accounting, the rationale for creative accounting, the perception of creative accounting, whether positively or negatively viewed and the implications of creative accounting. The study is conducted through a review of the published articles. Creative accounting has gained increasing attention due to its potential for abuse, which has led to the collapse of firms and financial scandals like Enron. The study aims to shed light on how such practices occur and what can be done to mitigate them.

 

JEL: M41; M42; M48; G34; G38; K22

 

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著者略歴

  • Gideon Mwangi、 School of Business and Education Kirinyaga University Kenya

    Dr. Gideon Mwangi holds a PhD in Accounting from Kirinyaga University, Kenya. He is a Lecturer of Finance and Accounting at Kirinyaga University, Kenya, with more than 10 years of teaching experience. He has published widely in the area of Accounting and has supervised many students at both Master's. He is also a consultant in the field of accounting.

  • Robert Gitau Muigai、 School of Business and Education Kirinyaga University Kenya

    Dr. Robert Gitau Muigai holds a PhD in Finance from Jomo Kenyatta University of Agriculture and Technology, Kenya. He is a Senior Lecturer of Finance and Accounting at Kirinyaga University, Kenya, with more than 8 years of teaching experience. He has published widely in the area of Finance and has supervised many students at both Master's and PhD levels. He is also a Consultant in Financial Management.

参考文献

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発行日

2025-08-23

巻号

巻 9 号 3 (2025)

セクション

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