The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

accounting. The amount of this creative accounting depends on the reputation cost for the government and the economic cost of … sticking to the rule. In this paper, we provide empirical evidence of creative accounting in the European Union. We find that … the SGP rules have induced governments to use stock-flow adjustments, a form of creative accounting, to hide deficits …