Реферирование и индексированиеRussian Science Citation IndexReferativny Zhurnal VINITI RAS Worldcat Google Scholar Электронные версии в PDFEBSCOhostEastview Elibrary Biblioclub ![]() |
![]() |
Креативный учет: понятие, предпосылки, мотивы и техника в трудах зарубежных ученыхЖурнал «Международный бухгалтерский учет»
|
Устинова Я.И. кандидат экономических наук, доцент кафедры информационно-аналитического обеспечения и бухгалтерского учета, Новосибирский государственный университет экономики и управления «НИНХ» (НГУЭУ), Новосибирск, Российская Федерация |
Предмет. Развитие бухгалтерского учета на рубеже XIX–ХХ вв. сопряжено с постоянным усложнением правил формирования показателей финансовой отчетности. Но эти правила носят дискретный характер, оставляя часть вопросов вне сферы регулирования, а темпы их актуализации не сопоставимы с темпами развития бизнеса. Кроме того, чем сложнее правило, тем больше возможностей истолковать его в нужном аспекте и на практике реализовать принятый подход к формированию финансовой информации в желаемом аспекте. Все это служит основой для возникновения и развития креативного бухгалтерского учета.
Цели. Комплексное авторское исследование проблематики трактовки понятия «креативный учет», его предпосылок, мотивов и техники в трудах зарубежных ученых. Выявление сущностных признаков креативного учета, его достоинств и недостатков, определение и обоснование пределов и условий его допустимости.
Методология. В процессе исследования использовались методы сравнительного, логического анализа, типологии и группировки, индукции и дедукции.
Результаты. Трактовки понятия «креативный учет» сгруппированы в зависимости от степени отклонения от требований учетных стандартов и намерений составителей отчетности, стоящих за этими отклонениями. Предпосылки креативного учета классифицированы на внешние и внутренние с позиции администрации компании и собственные и навязанные – с позиции бухгалтера компании. Среди мотивов креативного учета выделены те, которые непосредственно связаны с концепцией достоверного и добросовестного взгляда, а технические приемы креативного учета включают в себя те, что направлены на числовые показатели отчетности и на содержание пояснений.
Выводы. Выявлены сущностные признаки креативного учета, его достоинства и недостатки. С учетом значимости позитивных аспектов креативного учета сделан вывод о целесообразности санкционирования его использования, определены и обоснованы пределы и условия его допустимости.
Ключевые слова: концепция достоверного и добросовестного взгляда, креативный учет, этические нормы, учетные стандарты, профессиональное суждение
Список литературы:
- Белов В.Д. Бухгалтерия как наука // Счетоводство. 1893. № 4. С. 50–53.
- Мэтьюс М.Р., Перера М.Х.Б. Теория бухгалтерского учета. М.: Аудит, ЮНИТИ, 1999. 663 с.
- Шерр И.Ф. Бухгалтерия и баланс. М.: Экономическая жизнь, 1925. 575 с.
- Copeland R.M. Income Smoothing. Journal of Accounting Research, 1968, vol. 6, pp. 101–116. URL: https://doi.org/10.2307/2490073
- Ronen J., Sadan S. Classificatory Smoothing: Alternative Income Models. Journal of Accounting Research, Spring 1975, vol. 13, iss. 1, pр. 133–149. URL: https://doi.org/10.2307/2490652
- Barnea A., Ronen J., Sadan S. Classificatory Smoothing of Income with Extraordinary Items. The Accounting Review, January 1976, vol. 51, no. 1, pp. 110–122. Stable URL: http://www.jstor.org/stable/245377
- Griffiths I. Creative Accounting: How to Make Your Profits What You Want Them to Be. London, Sidgwick & Jackson, 1986, 190 p.
- Хойер В. Как делать бизнес в Европе. М.: Фонд «За экономическую грамотность», 1991. 193 с.
- Amat O., Blake J., Oliveras E. The Struggle Against Creative Accounting: Is 'True and Fair View' Part of the Problem or Part of the Solution? UPF Economics Working Papers, April 1999, no. 363, 30 p. URL: https://econ-papers.upf.edu/papers/363.pdf
- Stolowy H., Breton G. A Framework for the Classification of Accounts Manipulation. HEC Paris, Les Cahiers de Recherche, 2000, June 28, no. 708. URL: http://www.hec.fr/var/fre/storage/original/application/456c089c66d9579417b29c15bbbdc9f6.pdf
- Riahi-Belkaoui A. Accounting Theory. 5th Edition. Thomson Learning, 2004, 598 p.
- Okoye E.I. The Ethics of Creative Accounting in Financial Reporting: The Challenges of Regulatory Agencies in Nigeria. The Certified National Accountant, January–March 2008, vol. 16, no. 1, pp. 45–55. Available at SSRN: https://ssrn.com/abstract=1791422
- Metcalf L. The Accounting Establishment, Staff Study as the Chairman of the State U.S. Senate Subcommittee. Washington, D.C., The United States Government Printing Office, 1977, 23 р.
- Conner I.E. Enhancing Public Confidence in the Accounting Profession. Journal of Accountancy, July 1986, pp. 76–83.
- Smith T. Accounting for Growth: Stripping the Camouflage from Company Accounts. London, Century Business Books, 1992, 205 p.
- Merchant K.A., Rockness J. The Ethics of Managing Earnings: An Empirical Investigation. Journal of Accounting and Public Policy, 1994, vol. 13, iss. 1, pp. 79–94. URL: https://doi.org/10.1016/0278-4254(94)90013-2
- Mulford Ch.W., Comiskey E.E. The Financial Numbers Game: Detecting Creative Accounting Practices. 1st Edition. New York, John Wiley & Sons, 2002, 408 p.
- Rosner R.L. Earnings Manipulation in Failing Firms. Contemporary Accounting Research, 2003, vol. 20, iss. 2, pp. 361–408. URL: https://doi.org/10.1506/8EVN-9KRB-3AE4-EE81
- Kalra R., Bhatia M., Sachdeva S. Creative Accounting: Boom or Curse – Instances from India. Indian Journal of Management Science (IJMS), June 2014, vol. 4, iss. 2, pp. 8–16.
- Jameson M. A Practical Guide to Creative Accounting. London, Kogan Page, 1988, 190 p.
- Archer S. The Ethics of Creative Accounting. Science and Engineering Ethics, March 1996, vol. 2, issue 1, pp. 55–70. URL: https://doi.org/10.1007/BF02639318
- Healy P.M., Wahlen J.M. A Review of the Earning Management Literature and Its Implication for Standard Setting. Boston, Harvard Business School, November 1998. URL: http://dx.doi.org/10.2139/ssrn.156445
- Ya-ping Ning. The Theoretical Framework of Earnings Management. Canadian Social Science, 2005, vol. 1, no. 3, pp. 32–38. URL: http://dx.doi.org/10.3968/j.css.1923669720050103.004
- Shah S.Z.A., Butt S.A., Tariq Y.B. Use or Abuse of Creative Accounting Techniques (October 1, 2011). International Journal of Trade, Economics and Finance, December 2011, vol. 2, no. 6, pp. 531–536. Available at SSRN: https://ssrn.com/abstract=2009823
- Cernusca Lucian, David Delia, Nicolaescu Cristina, Gomoi Bogdan Cosmin. Empirical Study on the Creative Accounting Phenomenon. Studia Universitatis “Vasile Goldis” Arad – Economics Series, 2016, vol. 26, iss. 2, pp. 63–87. URL: https://doi.org/10.1515/sues-2016-0010
- Tassadaq F., Malik Q.A. Creative Accounting and Financial Reporting: Model Development and Empirical Testing. International Journal of Economics and Financial Issues, 2015, vol. 5, iss. 2, pp. 544–551. URL: http://econjournals.com/index.php/ijefi/article/view/1047
- Shahid M., Ali H. Influence of Creative Accounting on Reliability and Objectivity of Financial Reporting (Factors Responsible for Adoption of Creative Accounting Practices in Pakistan). Journal of Accounting and Finance in Emerging Economics, December 2016, vol. 2, no. 2, pp. 75–82. URL: http://www.publishing.globalcsrc.org/ojs/index.php/jafee/article/view/41/48
- Schipper K. Commentary on Creative Accounting (Commentary on Earnings Management). Accounting Horizons, December 1989, no. 3, pp. 91–102.
- Naser K. Creative Financial Accounting: Its Nature and Use. London, Hemel Hempstead, Prentice Hall, 1993, 205 p.
- Amat O., Gowthorpe C. Creative Accounting: Nature, Incidence and Ethical Issues. UPF Economics Working Papers, 2004, no. 749. URL: https://econ-papers.upf.edu/papers/749.pdf
- Balaciu D., Bogdan V., Vladu A.B. A Brief Review of Creative Accounting Literature and Its Consequences in Practice. Annales Universitatis Apulensis Series Oeconomica, 2009, vol. 1, no. 11, pp. 170–183. URL: http://oeconomica.uab.ro/upload/lucrari/1120091/16.pdf
- Ovidiu M. Professional Judgment and Creative Accounting under IFRS in Ex-communist Countries: Case of Romania. Annals of the University of Oradea: Economic Science, 2011, vol. 1, iss. 2, pp. 564–570. URL: http://anale.steconomiceuoradea.ro/volume/2011/n2/079.pdf
- Jones M.J. Creative Accounting, Fraud and International Accounting Scandals. John Willey & Sons Inc., 2011, 566 p.
- Yadav B. Creative Accounting: A Literature Review. The SIJ Transactions on Industrial, Financial and Business Management (IFBM), November–December 2013, vol. 1, no. 5, pp. 181–193. URL: http://www.academia.edu/5820596/Creative_Accounting_A_Literature_Review
- Dontigney E. How to Prevent Creative Accounting. Bizfluent, 2017, September 26. URL: http://bizfluent.com/how-4450645-prevent-creative-accounting.html
- Hussey R., Ong A. Creative Accounting: Do Numbers Reveal the Whole Picture? Credit Control, 1996, pp. 16–20.
- Shah A.K. Exploring the Influences and Constraints on Creative Accounting in the United Kingdom. The European Accounting Review, 1998, vol. 7, no. 1, pp. 83–104. URL: https://doi.org/10.1080/096381898336592
- Amat O., Blake J., Oliveras E. The Ethics of Creative Accounting: Some Spanish Evidence. UPF Economics and Business Working Papers, 1999, no. 455, 15 p. URL: http://dx.doi.org/10.2139/ssrn.230872
- Amat O., Blake J., Dowds J. The Ethics of Creative Accounting. UPF Economics and Business Working Papers, 1998, no. 349. URL: https://econ-papers.upf.edu/papers/349.pdf
- Blake J., Salas O.A. Corporate Governance and Creative Accounting: A Comparison Between Spain and the UK. In: McLeay S., Riccaboni A. (eds) Contemporary Issues in Accounting Regulation. Boston, MA, Springer, 2001, pp. 155–180. URL: https://doi.org/10.1007/978-1-4615-4589-7_9
- Gowthorpe C., Amat O. Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation. Journal of Business Ethics, March 2005, vol. 57, iss. 1, pp. 55–64. URL: https://doi.org/10.1007/s10551-004-3822-5
- Epstein L. How Financial Report Readers Can Get to the Bottom of Creative Accounting. In: Reading Financial Reports For Dummies, 3rd Edition, 2013, December, 384 p.
- Susmuş T., Demirhan D. Creative Accounting: A Brief History and Conceptual Framework. Proceedings of 3rd Balkans and Middle East Countries Conference on Accounting and Accounting History, June 19–22, 2013, 20 р.
- Kannaiah D. Creative Accounting – Is It Legal or Illegal? International Journal of Research & Business Innovation, 2014, vol. 2, no. 6, pp. 1–7.
- Okoro G.E., Okoye E.I. Taming Creative Accounting via International Financial Reporting Standards: The Nigerian Scenario. Business Trends, 2016, vol. 6, no. 4, pp. 11–17. URL: https://www.dfek.zcu.cz/tvp/doc/akt/4-2016-clanek-2.pdf
- Vladu A.B., Matiş D. Corporate Governance and Creative Accounting: Two Concepts Strongly Connected? Some Interesting Insights Highlighted by Constructing the Internal History of a Literature. Annales Universitatis Apulensis Series Oeconomica, 2010, vol. 1, iss. 12, pр. 332–346. URL: http://oeconomica.uab.ro/upload/lucrari/1220101/33.pdf
- Meek G.K., Rao R.P., Skousen C.J. Evidence on Factors Affecting the Relationship Between Ceo Stock Option Compensation and Earnings Management. Review of Accounting and Finance, 2007, vol. 6, iss. 3, pр. 304–323. URL: https://doi.org/10.1108/14757700710778036
- Leung P., Cooper B.J. Ethical Dilemmas in Accountancy Practice. Australian Accountant, May 1995, vol. 65, iss. 4, pp. 28–33.
- Balaciu D.E., Vladu A.B. Creative Accounting – Players and Their Gains and Losses. Annuals of Faculty of Economics, 2010, vol. 1, iss. 2, pр. 813–819. URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/129.pdf
- Yadav B., Kumar A., Bhatia B.S. Concept of Creative Accounting and Its Different Tools. International Journal of Management and Social Sciences Research (IJMSSR), 2014, no. 3(2), pр. 66–74.
- Bartov E., Mohanram P.S. Private Information, Earnings Manipulations, and Executive Stock Option Exercises. 2004, 53 р. URL: https://doi.org/10.2139/ssrn.492302
- Lambert C., Sponem S. Corporate Governance and Profit Manipulation: A French Field Study. Critical Perspectives on Accounting, Elsevier, 2005, vol. 16(6), pp. 717–748. URL: https://halshs.archives-ouvertes.fr/halshs-00170340/document
- Rabin C.E. Determinants of Auditors' Attitudes Towards Creative Accounting. Meditari Accountancy Research, 2005, vol. 13, no. 2, pр. 67–88.
- Fischer M., Rosenzweig K. Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics, 1995, vol. 14, iss. 6, pp. 433–444. URL: https://doi.org/10.1007/BF00872085
- Ришар Ж. Бухгалтерский учет: теория и практика. М.: Финансы и статистика, 2000. 160 с.
- Berinde Sorin, Rachisan P. Ramona, Adrian Grosanu. Qualitative Study Regarding the Relationship Between Corporate Governance and Creative Accounting. Annals of Faculty of Economics, 2012, vol. 1, iss. 2, pp. 642–647. URL: http://anale.steconomiceuoradea.ro/volume/2012/n2/097.pdf
- Chen S. The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs. Journal of Business Ethics, 2010, vol. 93, Supplement 1, pр. 33–52. URL: https://doi.org/10.1007/s10551-010-0625-8
- Chen J.J., Zhang H. The Impact of the Corporate Governance Code on Earnings Management: Evidence from Chinese Listed Companies. European Financial Management, 2014, vol. 20, iss. 3, pp. 596–632. URL: https://doi.org/10.1111/j.1468-036X.2012.00648.x
- Gherai D.S., Balaciu D.E. From Creative Accounting Practices and Enron Phenomenon to the Current Financial Crisis. Annales Universitatis Apulensis Series Oeconomica, 2011, vol. 1, iss. 13, pр. 1–3. URL: http://www.oeconomica.uab.ro/upload/lucrari/1320111/03.pdf
- Sunday O. Effiok, Okon E. Eton. Creative Accounting and Managerial Decision on Selected Financial Institutions in Nigeria. International Journal of Business Research and Management, 2012, vol. 3, iss. 1, pр. 35–47. URL: http://cscjournals.org/csc/manuscript/Journals/IJBRM/volume3/Issue1/IJBRM-61.pdf
- Popescu L.-M., Ashrafzadeh-Nișulescu I. Detecting Creative Accounting Practices and Their Impact on the Quality of Information Presented in Financial Statements. Journal of Knowledge Management, Economics and Information Technology, 2013, vol. 3, iss. 6, pр. 137–150. URL: http://www.scientificpapers.org/wp-content/files/1438_Nisulescu-Detecting_Creative_Accounting_Practices_and_Their_Impact_on_the_Quality_of_Information_Presented_in_Financial_Statements.pdf
- Vladu A.B., Cuzdriorean D.D. Creative Accounting, Measurement and Behavior. Annales Universitatis Apulensis Series Oeconomica, 2013, vol. 1, iss. 15, pр. 107–115. URL: http://oeconomica.uab.ro/upload/lucrari/1520131/09.pdf
- Okafor G.O. The Ethics of Accountancy Profession. Journal of Global Accounting, 2006, no. 2(1), pр. 70–75.
- Afolabi A., Oluseye M. Effect of Financial Reporting on Investment Decision Making of Manufacturing Firms in Nigeria. European Journal of Humanities and Social Sciences, 2013, no. 22(1), pр. 1127–1142.
- Al Momamani M.A., Obeidat M.I. The Effect of Auditors' Ethics on Their Detection of Creative Accounting Practices: A Field Study. International Journal of Business and Management, 2013, vol. 8, no. 13, pр. 118–136. URL: https://doi.org/10.5539/ijbm.v8n13p118
- Blake J., Bond R., Amat O., Oliveras E. The Ethics of Creative Accounting: Some Spanish Evidence. Business Ethics, 2000, vol. 9, no. 3, pp. 136–142. URL: https://doi.org/10.1111/1467-8608.00184
- Kassem R. Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business and Management, 2012, vol. 1, no. 1, pр. 30–33. Available at SSRN: https://ssrn.com/abstract=2121218
- Lyons D. Ethics and the Rule of Law. New York, NY, Cambridge University Press, 1984, 229 p. URL: https://doi.org/10.1017/CBO9780511608933
- Rawl J. A Theory of Justice. Harvard University Press, 2005 (reprint of 1971), 607 p.
- Solomon R.C. Corporate Roles, Personal Virtues: An Aristotelian Approach to Business Ethics. Business Ethics Quarterly, 1992, vol. 2, iss. 3, pp. 317–339. URL: https://doi.org/10.2307/3857536
- Tsipouridou M., Spathis Ch. Earnings Management and the Role of Auditors in an Unusual IFRS Context: The Case of Greece. Journal of International Accounting, Auditing and Taxation, 2012, vol. 21, iss. 1, pp. 62–78. URL: https://doi.org/10.1016/j.intaccaudtax.2012.01.005
- Breton G., Taffler R.J. Creative Accounting and Investment Analyst Response. Accounting and Business Research, 1995, vol. 25, no. 98, pp. 81–92.
- Beidleman C.R. Income Smoothing: The Role of Management. The Accounting Review, October 1973, no. 48(4), pр. 653–667.
- Gunny K.A. The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. Contemporary Accounting Research, 2010, vol. 27, iss. 3, pp. 855–888. URL: https://doi.org/10.1111/j.1911-3846.2010.01029.x
- Hepworth S.R. Periodic Income Smoothing. The Accounting Review, January 1953, no. 28(1), pр. 32–39.
- Stangova N., Vighova A. Possibilities of Creative Accounting Avoidance in the Slovak Republic. Economic Annals – XXI, 2016, vol. 158, no. 3-4(2), pp. 97–100.
- Magnan M., Nadeau C., Cormier D. Earnings Management During Antidumping Investigations: Analysis and Implications. Canadian Journal of Administrative Sciences, June 1999, vol. 16, iss. 2, pр. 149–162. URL: https://doi.org/10.1111/j.1936-4490.1999.tb00620.x
- Sweeney A.P. Debt-Covenant Violations and Managers' Accounting Responses. Journal of Accounting and Economics, 1994, vol. 17, iss. 3, pр. 281–308. URL: https://doi.org/10.1016/0165-4101(94)90030-2
- DeAngelo H., DeAngelo L., Skinner D.J. Accounting Choice in Troubled Companies. Journal of Accounting and Economics, 1994, vol. 17, iss. 1-2, pр. 113–143. URL: https://doi.org/10.1016/0165-4101(94)90007-8
- Burgstahler D., Eames M. Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises. Journal of Business Finance & Accounting, June/July 2006, vol. 33, iss. 5-6, pp. 633–652. URL: https://doi.org/10.1111/j.1468-5957.2006.00630.x
- Watts R.L., Zimmerman J.L. Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 1990, vol. 65, iss. 1, pp. 131–156. Available at SSRN: https://ssrn.com/abstract=928701
- Simpson R.H. An Empirical Study of Possible Income Manipulation. The Accounting Review, October 1969, pр. 806–817.
- Tweedie D.P., Whittington G. Financial Reporting: Current Problems and Their Implications for Systematic Reform. Accounting and Business Research, 1990, vol. 21, iss. 81, pр. 87–102.
- Revsine L. The Selective Financial Misrepresentation Hypothesis. Accounting Horizons, December 1991, pр. 16–27.
- Smith M. Creative Accounting: The Auditor Effect. Managerial Auditing Journal, 1998, vol. 13, iss. 3, pp. 155–158.
- Baralexis S. Creative Accounting in Small Advancing Countries: The Greek Case. Managerial Auditing Journal, 2004, vol. 19, iss. 3, pp. 440–461. URL: https://doi.org/10.1108/02686900410524427
- Cosmin L.I. A Census of Creative Accounting Techniques. Romanian Economic Business Review, 2010, vol. 5, iss. 4-1, pp. 104–108. URL: http://www.rebe.rau.ro/RePEc/rau/journl/WI10-1/REBE-WI10-1-A13.pdf
- Shah S.Z.A., Butt S. Creative Accounting: A Tool to Help Companies in a Crisis or a Practice to Land Them into Crises. International Conference on Business and Economics Research IPEDR, IACSIT Press, Singapore, 2011, vol. 16, pp. 96–102. URL: http://www.ipedr.com/vol16/18-ICBER2011-A20010.pdf
- Matis D., Vladu A.B., Negrea L. Cash-flow Reporting Between Potential Creative Accounting Techniques and Hedging Opportunities Case Study Romania. Annales Universitatis Apulensis Series Oeconomica, 2009, vol. 11, iss. 1, pp. 140–153.
- Amabile T. On Creative Accounting: Two Creativity Myths. Harvard Business Review, November 29, 2010, 3 p. URL: https://hbr.org/2010/11/on-creative-accounting-two-cre
Посмотреть другие статьи номера »


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)
Свежий номер журнала
|
Другие номера журнала



