CREATIVE ACCOUNTING AS A FORM OF MARKETING

This article aims to present creativity as a link between marketing and accounting and the way in which creativity is used in order to appeal to the users of accounting and financial information. By emphasizing the main factors of the occurrence of creativity in accounting, we analyze the way in which by using certain special techniques and principles the accounting information may be presented in a more attractive manner so as to “sell” it to those interested. We also analyze the similarities and differences between the two disciplines as seen from the perspective of creativity as well as the positive and negative aspects which characterize its actions in each case. Thus, we emphasize that, apart from the presence of some weaknesses in the accounting regulations in force, the main factor of creative accounting is the attitude of accounting information users. By observing their attitude we can discover the management’s vulnerabilities and way of action in order to satisfy the information needs to which various categories of users offer special attention.