The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process … whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business …'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative …

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …

Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and …. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds … to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of …

teaching are not equally valued when deciding on faculty promotion. This conclusion creates a potential conflict for accounting … personal experience of accounting academics working in these countries. Specifically, we focus on the following issues: (i) The … perceived value of teaching and research for career success and (iv) The interaction between professional accounting and …

In Spain both accounting practice and accounting research have been strongly influenced by accounting practices … identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which English language … accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than …

referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA …), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. Our study is based on …: 1. An analysis of 100 issues of REFC covering the period from 1985 to 1999. 2. A questionnaire to Spanish accounting …

This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire … circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish … accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the United …