Open AccessPerception of the concept of creative accounting by the Polish public and by accounting professionals
Author(s) -
Artur Hołda
Publication year - 2016
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/16414381.1207432
Subject(s) - accounting , perception , public accounting , creative accounting , positive accounting , order (exchange) , management accounting , financial accounting , sociology , accounting information system , business , psychology , audit , finance , neuroscience
The paper aims to compare definitions of creative accounting developed by accounting theoreticians with its perception by the public and by accounting professionals. The author presents definitions of creative accounting emphasising both its negative and positive aspects, and provides his own understanding of the concept. This is followed by a quantitative analysis of media reports on the same carried out in order to determine how the concept of creative accounting is perceived by the Polish public, and further by the results of surveys of accounting professionals whose purpose was to learn the understanding of creative accounting among accounting practitioners