دوافع وأساليب ممارسة المحاسبة الإبداعية في البيانات المالية في الشركات غير المساهمة العامة في فلسطين
Incentives and Techniques of Using Creative Accounting in Financial Statements of Non-Public Companies in Palestine
محمود تيسير عبد الله الرفيع
MAHMOUD TAYSEER ABDALLAH ALRAFEE
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This study aimed to identify the extent to which non-public companies in Palestine have incentives to use creative accounting, It aimed also to identify the use of creative accounting methods in these companies.In addition to examined the extent to which these incentives havean impact on using creative accounting method. To achieve these objectives, the study followed the analytical descriptive approach as it is consistent with the nature of the study. The questionnaire was designed as the research tool, which was distributed in the West Bank area of Palestine on a sample of three categories composed of legal auditors who represented 50% of the total auditors’ population. The second and third categories represented academic lecturers in universities of accounting and accounting-related subjects, in addition to credit and facilitation officers in banks operating in Palestine. The comprehensive survey method for the second and third categories was implemented. A total of 201 questionnaires were distributed to the three categories, with 137 responses, of which 128 were valid for the study, and 63.7% of the total questionnaires were accepted. In order to analyze the data and test hypotheses, the SPSS program was used. The study found that there are incentives among Palestinian non-public companies to use creative accounting in their financial statements, while there are stronger incentives than others that lead companies to practice creative accounting. The alleviation or evasion of tax burdens are the strongest of these incentives.The study also found that non-public companies inPalestine use creative accounting practices in their four financial statements.On the otherof hand, the study revealed that all three categories of respondents consensed on the presence incentives of non-public companies in Palestine to use creative accounting, in addition to agreeing their opinions on the use of these companies for creative accounting practices, and that these incentives affect the methods used in the practice of creative accounting. The study recommended that amendments have to be made to the local laws and regulations order to narrow the gaps resulting from the flexibility of the accounting rules and principles,in which provide an opportunity for practicing creative accounting. It also recommended the increasing of professional and scientific qualification of those work in auditin field in order to strengthen them and to make them aware of the importance of auditing and how to take theuse of creative accounting practices into their considerations. The recommendations of the study also called for accelerating the issuance of legislation and the establishment of accounting rules to cope with the acceleration in the methods of management and the use of technology in the world of finance as the accounting legislation is delayed in meeting these developments, that create the suitable environment for the use of creative accounting practices.