Creative Accounting between Reliability and Manipulation Proposing an Islamic Module for Controls of Practices of Creative Accounting

Abstract

The researchers discussed concept of creative accounting, and considering it as a form of wriggle and deceit, they clarify that the different accounting practices that had two faces, face represents positive side of creative accounting, that result in generating reliable and correct information, the other face is the negative face that could be resulted in manipulation, deceit, and wriggle. The researchers propose a module to controls of practices of creative accounting derived from Islamic religion, include three types of controls , first is the faith controls include believe in Allah, control of intention include fourteen rules, believe in last day, and piety of Allah, Morals controls include justice, truth, just , solid, and entrust, and lastly documentary controls include writing, witness, knowledge, dictation. The proposed module for control practices of creative accounting is the most important conclusion for this research, also ensuring the double faces of creative accounting: reliability and manipulation, and rules for directing intention and controlling it, the researchers recommend adopting this module to accounting practices especially those related to creative accounting, and adopting of fourteen rules of intention.