An axiological look at Creative Accounting.

Abstract

The objective of the article is to analyze the environment of the Creative Accounting, which occurs when the leaders and the accounting personnel manipulate the business information, manifesting results that do not reflect the operations prudently. It is shown which situations promote the use of this practice, in a descriptive-explanatory research, having as a starting point the question: What is Creative Accounting? The empirical method of Documentary Review was used, leading to the critical study of the Creative Accounting, fomenting the conscience about the accounting make-up; and theoretical methods such as analysis and synthesis, induction and deduction, historical-logical, transition from the abstract to the concrete and focus on the system. It is concluded that Creative Accounting is an undesirable artifice for users of financial information.