Comparing earnings management and creative accounting. A general review

• Authors: Bachtijeva Diana , Tamulevičienė Daiva

Title variants

PL

Porównanie koncepcji zarządzania zyskami i kreatywnej rachunkowości. Przegląd ogólny

• Languages of publication: EN

Abstracts

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 crea-tive 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 differ-ences 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 account-ing 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 prac-titioners, 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 com-parative study of earnings management and creative accounting assists in solving the terminological problems in the literature.

PL

Cel: Celem artykułu jest porównanie koncepcji earnings management i kreatywnej rachun-kowości oraz określenie ich podobieństw i różnic. Metodyka/podejście badawcze: W opracowaniu przyjęto założenie, że earnings mana-gement 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 zarzą-dzania 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 porównaw-czą i metody analogii, dokonuje się porównania technik zarządzania zyskami i metod krea-tywnej 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 wyłącz-nie terminu „zarządzanie zyskami” pozwoliłaby wyeliminować sprzeczność między środo-wiskiem akademickim a praktykami, a także zamieszanie terminologiczne. Oryginalność/wartość: Terminy „earnings management” i „kreatywna księgowość” są uży-wane w literaturze w różnych i podobnych kontekstach i trudno jest określić, które działa-nia opisują earnings management, a które kreatywną księgowość. Studium porównawcze earnings management i kreatywnej rachunkowości pomaga w rozwiązaniu problemów termi-nologicznych występujących w literaturze przedmiotu.

Keywords

EN

earnings management; creative accounting; accounting manipulations; accounting choices; earnings management techniques; creative accounting methods

PL

zarządzanie zyskami; kreatywna księgowość; manipulacje księgowe; wybory księgowe; techniki zarządzania zyskami; metody kreatywnej księgowości

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2022
• Issue: 46(2)
• Pages: 115-135

Contributors

author

Bachtijeva Diana

• PhD candidate of Accounting and Auditing Department, Faculty of Economics and Business Administration, Vilnius University, Lithuania

author

Tamulevičienė Daiva

• associate professor of Accounting and Auditing Depart-ment, Faculty of Economics and Business Administration, Vilnius University, Lithuania

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