An Investigative Research Regarding Romanian Managers Behaviour Towards Creative Accounting Practices

This study is focused on testing the Romanian managers' behaviour when dealing with creative accounting. In this view, we set up an empirical study within the Romanian space, having as main objective the identification of the managers' perception regarding the usefulness of accounting information and of other factors considered when making decisions. Also, considering the managers, we had in view the identification of a certain inclination towards the manipulation of the accounting figures. The empirical research was carried out between May and July 2011, and the research method used was the survey, and as an instrument of the research we used the questionnaire. The questionnaires were posted on a website but some of them were applied directly in the field to ensure a response rate of at least 30%. For the analysis and confirmation of the feasibility of the questionnaire and of the measurement scale, we used Cronbach Alpha method. The results obtained after statistically processing the answers received from respondents and after testing the research hypotheses show that there is an increased interest of the managers from the investigated Romanian firms to improve the quality of the financial accounting information and to give the users as beautiful an image as possible of the company's performances; it is noticed their inclination to the manipulation of the accounting figures.