مجلة طبنـــة للدراسات العلمية الأكاديمية

Creative Accounting Practices And Accounting Information Quality: An Exploratory Study Of Academics And Accounting Professionals

Auteurs : Bouaziz Brahim .

Résumé

This study aimed to examine creative accounting practices employed in the preparation of financial statements, identify the managerial motivations underlying their adoption, and investigate their impact on the quality of accounting information. To achieve these objectives, the study adopted a descriptive-analytical approach and used a structured questionnaire comprising 16 items as the primary data collection instrument. The questionnaire was administered to a sample of academics and accounting and auditing professionals, of whom 88 valid responses were retained for statistical analysis using SPSS version 25. The findings revealed that creative accounting practices negatively affect the quality of accounting information by undermining its qualitative characteristics, particularly neutrality, which represents a fundamental attribute of high-quality financial reporting. Based on these findings, the study recommends strengthening professional ethical standards, enhancing regulatory oversight, and raising awareness of the adverse effects of creative accounting practices to safeguard the reliability and quality of financial information.

Mots clés

créative acounting practices, quality of accounting information, The users of accounting information, Manipulating.