1
Assistant Professor of Accounting Department, Birjand Branch, Islamic Azad University, Birjand, Iran.
2
PhD student in accounting, Birjand Branch, Islamic Azad University, Birjand, Iran.
Abstract
Creative accounting refers to the use of accounting techniques to change or improve the appearance of companies' financial reports without violating accounting rules. This phenomenon has grown significantly in Iran due to special economic conditions and some structural problems. In this article, the position of creative accounting in Iran and the underlying causes of its creation and expansion are examined. This type of accounting is usually done within the bounds of accounting standards, but strategically uses flexibility in interpreting the rules to achieve desired results. Creative accounting can help improve the acceptability of investment, reduce tax costs, or increase management rewards, but it may reduce the transparency, trust, and financial credibility of companies, and in some cases lead to legal and ethical consequences.
kaveh birjandi,R. and Harivandi,Y. (2024). Investigating the position of creative accounting in Iran and the underlying causes of its creation. Journal of Accounting and Management Vision, 7(93), 127-132.
MLA
kaveh birjandi,R. , and Harivandi,Y. . "Investigating the position of creative accounting in Iran and the underlying causes of its creation", Journal of Accounting and Management Vision, 7, 93, 2024, 127-132.
HARVARD
kaveh birjandi R., Harivandi Y. (2024). 'Investigating the position of creative accounting in Iran and the underlying causes of its creation', Journal of Accounting and Management Vision, 7(93), pp. 127-132.
CHICAGO
R. kaveh birjandi and Y. Harivandi, "Investigating the position of creative accounting in Iran and the underlying causes of its creation," Journal of Accounting and Management Vision, 7 93 (2024): 127-132,
VANCOUVER
kaveh birjandi R., Harivandi Y. Investigating the position of creative accounting in Iran and the underlying causes of its creation. Journal of Accounting and Management Vision, 2024; 7(93): 127-132.
