Kreatív számvitel megítélésének, alkalmazásának vizsgálata

IF 1.6 3区 经济学 Q2 ECONOMICS Economica Pub Date : 2023-11-24 DOI:10.47282/economica/2023/14/3-4/13488
Mirjam Hamad, Rita Soós, Gergő Tömöri
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引用次数: 0

Abstract

We have chosen creative accounting as the subject of our study, which many people associate with fraud and illegal methods. We asked professionals in the field how they interpret this phenomenon and whether they use it in any of its aspects. To do this, we created a 16-question questionnaire, which we sent out exclusively to accountants and professionals, and closed the door to responses on 8 October 2023, with 134 completed. In this paper, we have focused on the perception of creative accounting, but we have also touched on its application, but we were aware that respondents would be reluctant to answer questions that were too personal and direct. One of our research questions was about perceptions of creative accounting, one was about the importance of accounting principles and two sought to find correlations between the responses. The aim of this study, by sending out the questionnaire, is to improve the perception of creative accounting and to raise awareness of the importance of its use, within a legal framework of course. We would also like to encourage professionals to think that their accounting service should not consist of simply carrying out routine tasks, but that they should consider for each of their companies what activities, and possibly changes in their choices, could help them to achieve optimum operation, tax payments and thus a higher rate of profitability for their company.
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研究对创造性会计的认识和应用
我们选择创造性会计作为研究对象,因为许多人将其与欺诈和非法手段联系在一起。我们询问了该领域的专业人士如何理解这一现象,以及他们是否在任何方面使用了这一现象。为此,我们制作了一份包含 16 个问题的调查问卷,专门发给会计师和专业人士,并于 2023 年 10 月 8 日截止回复,共完成 134 份。在本文中,我们的重点是对创意会计的看法,但也涉及其应用,但我们意识到受访者可能不愿意回答过于个人化和直接的问题。我们的研究问题之一是关于对创意会计的看法,问题之二是关于会计原则的重要性,问题之三是寻求答复之间的相关性。本研究通过发放调查问卷,旨在改善人们对创意会计的看法,并提高人们对使用创意会计的重要性的认识,当然是在法律框架内。我们还希望鼓励专业人员思考,他们的会计服务不应仅仅是执行例行任务,而应考虑他们的每家公司的哪些活动,以及可能的选择变化,可以帮助他们实现最佳经营、纳税,从而提高公司的盈利率。
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来源期刊
Economica
Economica ECONOMICS-
CiteScore
2.40
自引率
0.00%
发文量
49
审稿时长
5 weeks
期刊介绍: Economica is an international journal devoted to research in all branches of economics. Theoretical and empirical articles are welcome from all parts of the international research community. Economica is a leading economics journal, appearing high in the published citation rankings. In addition to the main papers which make up each issue, there is an extensive review section, covering a wide range of recently published titles at all levels.
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