أساليب و اجراءات المحاسبة الابداعية في القوائم المالية و الحد من آثارها -دراسة ميدانية-

Abstract

This study aims to highlight the impact of creative accounting on the financial statements in Algeria, so that the dimensions of the financial statements were represented in (budget, table of results accounts, table of treasury flows, table of capital changes). The study community was represented by university professors and accountants in Algeria, where the questionnaire was used as a means of collecting the study data, where more than (50) questionnaires were distributed to a sample of university professors and accountants and we obtained (42) questionnaires, and the researcher used the statistical package program (SPSS) to analyze the data. The study found that there is an impact of creative accounting on the balance sheets and the table of accounts of results, while there is no effect on the lists of cash flows and capital changes.