Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs

• Main Author: Flavius-Andrei Guinea
• Format: Article
• Language: English
• Published: Ovidius University Press 2016-01-01
• Series: Ovidius University Annals: Economic Sciences Series
• Subjects: managerial accounting system; creative accounting; clone-type production costs; managerial objectives
• Online Access: http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-II-full/s5/20.pdf

This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border between legal and fraud. The field research undertaken was also aimed at identifying and possibly solving the problems related to identifying and presenting a set of creative accounting techniques in the practical context of implemented systems, focusing also on the consequences on the quality of the accounting information. The contributions of the study are highlighted particularly in the practical level, this aspect being obviously due to the types of research conducted. One of the fundamental objectives of the study was to spark the interest in the practical possibilities of protecting against the dangers occurring from a creative managerial accounting system.