Comparing Earnings Management and Creative Accounting : a General Review

• Autorzy: Diana Bachtijeva , Daiva Tamulevičienė

Warianty tytułu

Porównanie koncepcji zarządzania zyskami i kreatywnej rachunkowości : przegląd ogólny

• Języki publikacji: EN

Abstrakty

Cel: Celem artykułu jest porównanie koncepcji earnings management i kreatywnej rachunkowości oraz określenie ich podobieństw i różnic.
Metodyka/podejście badawcze: W opracowaniu przyjęto założenie, że earnings management i kreatywna księgowość to dwa różne zjawiska. Badanie porównawcze prowadzono w trzech etapach, wykorzystując metody badań teoretycznych. W pierwszym etapie, dzięki zastosowaniu podejścia genetycznego i historycznego, porównuje się genezę i rozwój zarządzania zyskami i kreatywnej rachunkowości. Celem porównania jest ocena pochodzenia, okresu i przyczyn zarządzania zyskami i kreatywnej rachunkowości oraz określenie różnic w pochodzeniu, a także punktów stycznych. W drugim etapie zestawia się definicje zjawisk, stosując metody analizy porównawczej. W trzecim etapie, wykorzystując analizę porównawczą i metody analogii, dokonuje się porównania technik zarządzania zyskami i metod kreatywnej rachunkowości.
Wnioski: Wyniki badania pokazują, że zarządzanie zyskami i kreatywna księgowość to dwa terminy, które opisują to samo zjawisko. Aby uniknąć nieporozumień i niejednoznaczności terminologicznych, zaleca się stosowanie terminu "earnings management".
Implikacje praktyczne: Rezygnacja z terminu "kreatywna księgowość" i używanie wyłącznie terminu "zarządzanie zyskami" pozwoliłaby wyeliminować sprzeczność między środowiskiem akademickim a praktykami, a także zamieszanie terminologiczne.
Oryginalność/wartość: Terminy "earnings management" i "kreatywna księgowość" są używane w literaturze w różnych i podobnych kontekstach i trudno jest określić, które działania opisują earnings management, a które kreatywną księgowość. Studium porównawcze earnings management i kreatywnej rachunkowości pomaga w rozwiązaniu problemów terminologicznych występujących w literaturze przedmiotu. (abstrakt oryginalny)

EN

Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences.
Methodology/approach: In the study, it is assumed that earnings management and creative accounting are two different phenomena. A comparative study is carried out in three stages using theoretical study methods. In the first stage, by applying the genetic and historical approaches, the origin and development of earnings management and creative accounting are compared. The purpose of the comparison is to assess the origins, period, and causes of earnings management and creative accounting, and to determine the differences in origin and the points of contact. In the second stage, the definitions of phenomena are compared using comparative analysis methods. In the third stage, using comparative analysis and analogy methods, earnings management techniques and creative accounting methods are compared.
Findings: The results of the study show that earnings management and creative accounting are two terms that describe the same phenomenon. To avoid confusion and ambiguity of the terminology, it is recommended that the term "earnings management" be used.
Practical implications: By abandoning the term "creative accounting" and using only the term "earnings management", a contradiction between the academic community and practitioners, as well as terminological confusion, would be eliminated.
Originality/value: The terms "earnings management" and "creative accounting" are used in both different and similar contexts in the literature, and it is difficult to identify which actions describe earnings management and which ones describe creative accounting. A comparative study of earnings management and creative accounting assists in solving the terminological problems in the literature. (original abstract)

Słowa kluczowe

PL

Zarządzanie zyskami; Rachunkowość kreatywna; Księgowość; Analiza porównawcza

EN

Earnings management; Creative accounting; Bookkeeping; Comparative analysis

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2022
• Tom: 46
• Numer: nr 2
• Strony: 115-135

Twórcy

autor

Diana Bachtijeva

• Vilnius University, Lithuania

autor

Daiva Tamulevičienė

• Vilnius University, Lithuania

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Identyfikatory

DOI

10.5604/01.3001.0015.8812