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Creative accounting: The concept, background, motives, and the techniques applied: A review of literature

Ustinova Ya.I. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( ustinova_pr@mail.ru )

Journal: International accounting, #4, 2018

Importance This article considers the issues of occurrence, development and application of creative accounting in formation of financial reporting.
Objectives The article aims to pursue a comprehensive study of the problem of interpretation of the concept of Creative Accounting, its background, motives, and techniques described in the works by scholars abroad. As well, it aims to identify the essential signs and features of creative accounting, its advantages and disadvantages, define and justify the limits and conditions of its admissibility.
Methods For the study, I used the methods of comparative and logical analyses, typology and grouping, induction and deduction.
Results The article reveals the essential signs of creative accounting, its advantages and disadvantages, defines and substantiates the limits and conditions of its admissibility, groups the interpretations of the concept of creative accounting, and shows the background, motives, and applied techniques.
Conclusions Taking into consideration the importance of positive aspects of creative accounting, the article concludes that it is advisable to authorize the use of it when forming a financial reporting.


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