La comptabilité créative: Analyse du rapport entre son utilisation, l'éthique et la déontologie de la profession d'expert-comptable au sein d'une PME

Abstract

In the ever-changing world of finance, the intricate dance between ethics and accounting practices has become a captivating enigma. Our study unravels the complexities of creative accounting, shedding light on its interplay with ethical considerations. As financial scandals continue to reverberate through history, with names like Enron and Vivendi etched in our collective memory, it becomes imperative to understand the subtle nuances that distinguish creative ingenuity from fraudulent acts. Surrounded by this delicate tapestry of accounting practices, we embark on a comprehensive exploration, seeking to delineate the fine line that separates creativity from financial manipulation while safeguarding the principles of ethics and deontology. Expert accountants, the masters of their craft, find themselves at the forefront of the economic and financial landscape. Their role necessitates constant adaptation to new measures, regulations, and societal expectations. They navigate a sea of disruptions and unpredictable challenges, as the rules of the game evolve incessantly. It is within this dynamic context that we delve into the depths of ethical considerations. Our study employs rigorous analysis and in-depth investigation to provide fresh perspectives on the intricacies of creative accounting and its impact on ethical and deontological principles. By lifting the veil on this complex phenomenon, we contribute to the enrichment of knowledge and the promotion of responsible accounting practices. While the practice of creative accounting can raise important ethical questions, its impact varies depending on individual circumstances and ethical choices. To navigate these intricate waters, a meticulous evaluation of deontological principles, a deep understanding of professional standards, and informed decision-making are essential to ensure ethical compliance in this multifaceted field of accounting. This work illuminates the pivotal role of expert accountants and the significant magnitude of the creative accounting phenomenon, which has emerged from past scandals, capturing widespread attention. It underscores the growing significance of this profession in a world characterized by perpetual change. By relying on steadfast rules and regulations, we strive to prevent future major scandals and safeguard the stability, integrity, and ethics of accounting practices.