Title
THE ISSUE OF CREATIVE AND AGGRESSIVE ACCOUNTING IN FINANCIAL MANAGEMENT
Authors
[ 1 ] Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | [ P ] employee
Scientific discipline (Law 2.0)
Year of publication
2025
Published in
Article type
scientific article
Publication language
english
Keywords
PL
- Agresywność
- Fałszerstwo
- Finanse
- Oszustwo
- Podatki
- Polska
- Przedsiębiorstwo
- Rachunkowość
- Rachunkowość kreatywna
- Sprawozdawczość finansowa
EN
- Aggressive accounting
- Creative accounting
- Finance
- Financial security
- Management
- Organization
Abstract
EN Creative accounting is a legal way to "beautify" the overall image of a company. It is a creative approach to the interpretation of tax regulations that allow it. Often, you can come across legal loopholes that open the way to such actions. Unfortunately, there are also companies that decide to use aggressive accounting. It consists of illegal actions, due to which information about the entity shown to people externally associated with the company is incorrect. They mislead the company's perception, and as a result, can lead the company to financial collapse. One of the purest reasons for using both creative and aggressive accounting is the desire to sell the entity or obtain financing. The article was made characteristics of creative and aggressive accounting. The reasons for its practice in enterprises and its causes and significance were shown.
Date of online publication
20.09.2025
Pages (from - to)
16 - 20
Comments
Corresponding Author: dr Mariusz TOMCZYK (War Studies University, Warsaw, POLAND). Cite this article: TOMCZYK, M. (2025). THE ISSUE OF CREATIVE AND AGGRESSIVE ACCOUNTING IN FINANCIAL MANAGEMENT.MRS Journal of Accounting and Business Management, 2 (9),16-20
License type
CC BY-NC (attribution - noncommercial)
Open Access Mode
publisher's website
Open Access Text Version
final published version
Release date
20.09.2025
Date of Open Access to the publication
at the time of publication
Full text of article
Access level to full text
public
Ministry points / journal
5
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