Penulis
Ardimansyah, Rafles Ginting, Ricky Yunisar Setiawan, Rissa Anandita, dan Windy Jatmik
Jurnal
Jurnal Pendidikan Akuntansi dan Keuangan
Reviewer
Natasya Rahajeng
Latar Belakang
In the realm of accounting, “creative accounting” is a contentious practice that blurs the line between ingenuity and manipulation when preparing financial statements for entities or individuals. This practice often leads to what’s known as a “financial illusion,” where financial figures are manipulated to create a false sense of financial health or performance. Creative accounting can involve various tactics, including adjusting income and expenses, valuing assets, and changing accounting policies. In some cases, businesses adopt accounting methods that benefit them, even if they don’t accurately reflect their actual financial situation. These tactics create financial illusions that can mislead stakeholders, potentially resulting in poor investment decisions or lending agreements based on inaccurate information.
Tujuan
This study aims to investigate the literature on creative accounting in the accounting field from 2013 to 2023 using a combination of bibliometric analysis and a systematic review.
Metode
The research employs a combined method of bibliometric analysis and systematic review to collect and analyze data from 800 relevant articles sourced from Google Scholar.
Hasil
This research focuses on understanding the publication trends in creative accounting research between 2013 and 2023. Here are the results of the publication trend analysis: a) Year 2023: In 2023, there were 37 published articles, contributing to approximately 5% of the total publications. b) Year 2022: The year 2022 recorded the highest number of publications in the studied period, with 83 articles (around 10%). c) Years 2013-2021: The years between 2013 and 2021 had relatively stable numbers of publications, contributing approximately 7% to 11% of the total publications each year.
Kesimpulan
From the analysis results, it can be concluded that interest in creative accounting fluctuated during the research period. The years 2015 and 2020 stood out as the years with the highest number of publications, while the ongoing year 2023 also showed strong interest in this topic. Over time, creative accounting remains a relevant subject in academic accounting literature.