A Study Of The Structural Changes in the Accounting Environment as an Introduction to the Practice of Creative Accounting

  • Home/
  • Uncategorized/
  • A Study Of The Structural Changes in the Accounting Environment as an Introduction to the Practice of Creative Accounting

A Study Of The Structural Changes in the Accounting Environment as an Introduction to the Practice of Creative Accounting

Abdurhman Abduallah Aldeen HibbahAbduallah *a & Mohamed Hassan Mohamed Abdelgalil b

Al-Muthanna University / College of Administration and Economics.

Abstract                                

This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.

Muthanna Journal of Administrative and Economic Sciences, 2021, Volume 11, Issue 1, Pages 177-189

DOI:10.52113/6/2021-11-1/203-216

Categories: Uncategorized