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"Accounting Between Creation and Innovation" | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 8, 2018, Pages 60-85 | ||
| Author | ||
| zahra hasin al amery and abthag esmael | ||
| Abstract | ||
| Abstract: The present study aims at showing the essential difference between Accounting creation and Innovative Accounting and identifying some of the Innovative-Accounting procedures and the main factors that affect on it. It also sheds light on the nature of the practices of the Innovative Accounting on a sample of general and private-sectors companies for the years 2008-2009, and showing that effects that result from them on the validity and fairness ((accuracy)) of the financial lists, then analyzing the factors that have led to its existence. This study lies in two aspects, i.e. the critical and practical ones. A number of conclusions has been reached at, chief among them are: 1- The use of the foreign term "Creative Accounting" as the translation for ""المحاسبة الإبداعية is a wrong one and should not be held as a traditional view since it is adopted by the majority. 2- The practices of Innovative Accounting have negatively affected on the validity and accuracy of the financial lists of the companies under study. 3- There are a number of factors that have contributed in the use of the practices of Innovative Accounting such as the weak commitment in the standards and morals of the career and the weak system of internal observation. Accordingly, the researchers recommend that the term ""المحاسبة الإبداعية creative accounting should be viewed again since its notion involves harming others to get other's private benefits, a matter that stands against the notion of "creation". They also insist on following and respecting the morals of the job and applying the national and international accounting systems, laws and rules when preparing the financial reports to reinforce the possibility of depending on them by decision-makers who work in the companies, mainly those under study. | ||
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