The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process … whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business …'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative …

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …