IMPACT OF THE USE OF CREATIVE ACCOUNTING ON ECONOMIC DEVELOPMENT AND ASSESSING THE ENVIRONMENTAL PERFORMANCE OF EASTABLISHMENTS

Document Type : Review Article

Authors

1 Post Grad. Student, Faculty of Graduate Environmental Studies and Research, Ain Shams University

2 Faculty of Commerce, Ain Shams University

3 Higher Institute of cooperative studies ا

Abstract

The main objective of the study is to know what creative accounting is, its methods and practices, and ways to reduce its negative effects, and the extent of the impact of using creative accounting on each of: economic development, and environmental performance assessment in establishments. It was found that there is a statistically significant relationship between the manifestations of creative accounting and economic development. The study’s sample realized that the practice of creative accounting methods affect economic development directly, which affects the measurement of real economic development, where the study showed that the arithmetic mean of the statement "the practice of creative accounting methods has a negative impact on economic development" amounted to 3.9407, which means that the respondents' tendency to agree with that statement According to the five-point Likert scale, which indicates the negative impact of the use of creative accounting on economic development. The higher the use of creative accounting methods, the lower the real economic development. There is also a statistically significant relationship between the manifestations of creative accounting and environmental assessment. The study concluded with a number of proposed recommendations to limit the use of creative accounting and avoid its impact on economic development and environmental performance assessment

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Journal of Environmental Science
Volume 52, Issue 7 - Serial Number 7
Part3: Environmental Economics, Law and Management:
July 2023
Pages 1-26

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