The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

shown that informational deficiencies of certain accounting treatments (in the sense of recognition and measurement), which … interpretation of the underlying expectations of management. Thus, the implicit or explicit set of accounting choices is, in economic …

bank managers, regulators, and credit rating agencies, and suggests several future research avenues that can build on our …