Creative accounting and financial information: accesses and implications
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Zabaleta López, Jhordana María
Monsalve Peláez, Magda Andrea
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Ediciones Universidad Simón Bolívar
Resumen
Actualmente en los diferentes ámbitos de la sociedad existe un ambiente de desconfianza e incertidumbre generado en el registro y manejo de los hechos económicos de algunas empresas, debido a los recurrentes casos de corrupción a nivel nacional e internacional que se han venido presentando en las últimas décadas. Esto conduce a plantearse como objetivo analizar la importancia de la contabilidad creativa como un mecanismo que asumen las empresas para la presentación de su información financiera y determinar las implicaciones y aciertos de adoptarla como una estrategia de gestión empresarial.
Currently in different areas of society there is an atmosphere of distrust and uncertainty generated in the registration and management of economic events of some companies, due to recurrent cases of corruption at national and international level that have been occurring in recent decades. This leads to the objective of analyzing the importance of creative accounting as a mechanism that companies assume for the presentation of their financial information and determine the implications and successes of adopting it as a business management strategy.
Currently in different areas of society there is an atmosphere of distrust and uncertainty generated in the registration and management of economic events of some companies, due to recurrent cases of corruption at national and international level that have been occurring in recent decades. This leads to the objective of analyzing the importance of creative accounting as a mechanism that companies assume for the presentation of their financial information and determine the implications and successes of adopting it as a business management strategy.
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Creative accounting, Public Accounting, Financial information, Contabilidad creativa, Contaduría Pública, Información financiera