公司为何做假账?斯洛伐克公司创造性会计动机的实证研究

IF 3 Q2 MANAGEMENT Administrative Sciences Pub Date : 2024-07-22 DOI:10.3390/admsci14070158
Jakub Michulek, Lubica Gajanova, Anna Krizanova, Roman Blazek
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引用次数: 0

摘要

关于创造性会计的研究可追溯到 20 世纪后半叶。创造性会计仍是财务会计领域的一大挑战。例如,可以从会计、法律、道德或心理角度研究财务报表操纵问题。本研究旨在确定使用创造性会计的主要动机,并找出企业文化是否会对导致使用创造性会计的动机产生影响。数据收集时间为 2023 年 11 月 18 日至 2022 年 12 月 18 日。在研究中,我们使用皮尔逊χ2 检验来确定或然表中研究变量的依存关系。随后,采用了对应分析法。企业文化类型对导致创造性会计的动机没有影响。事实证明,企业文化类型对根据高级雇员的要求实施创造性会计行动有影响。本研究的独特之处在于从心理学和管理学的角度对斯洛伐克共和国境内的创造性会计进行了调查。
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Why Do Companies Cook the Books? Empirical Study of the Motives of Creative Accounting of Slovak Companies
Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological perspective. This research aims to identify the main motives for the use of creative accounting and to find out whether corporate culture has an impact on the motives leading to the use of creative accounting. Data collection took place from 18 November 2023 to 18 December 2022. In the research, we used Pearson’s χ2 test to determine the dependence of the studied variables in contingency tables. Subsequently, correspondence analysis was used. The type of corporate culture does not have an impact on the motives that lead to creative accounting. It was proven that the type of corporate culture has an impact on the performance of creative accounting actions based on the request of a senior employee. The uniqueness of the research lies in the investigation of creative accounting from a psychological and managerial point of view in the territory of the Slovak Republic.
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来源期刊
CiteScore
4.80
自引率
10.00%
发文量
151
审稿时长
11 weeks
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