Public Sector Creative Accounting: A Literature Review

21 Pages Posted: 6 Aug 2014

See all articles by Ricardo Lopes Cardoso

Ricardo Lopes Cardoso

Brazilian School of Public and Business Administration; Rio de Janeiro State Univ., FAF

Bernardo Guelber Fajardo

Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE)

Date Written: February 27, 2014

Abstract

Creative Accounting (CA) is not a new issue in Accounting literature. Several studies and literature reviews identify the opportunities, incentives, methods and objectives that guide such a practice in the private sector. Very few studies, however, are found in the public sector literature, regarding it’s conceivable that public sector organizations also face incentives and have the opportunities to manipulate their financial and budgetary performance. Indeed, there is a lack of comprehension about creative accounting in the public sector that must be filled by literature. This study aims to contribute to this emergent debate trough a literature review, analyzing published research by seven perspectives: (i) journal and year of publication; (ii) geographic area and period of analysis; (iii) the methodology and method of analysis applied; (iv) the subject of research (i.e., who practiced CA); (v) the incentives and opportunities for CA; (vi) the target-user of mislead information; (vii) the CA techniques reported and the approach applied to assess CA. The main findings exhibit a predominance of papers published and focusing in the European context, the papers were published on a concentrated sample of journals which editorial is predominantly based in Europe. The majority of the paper use a quantitative approach. Some interesting research opportunities are discussed in conclusion.

Keywords: Public sector, Creative accounting, Literature review

Suggested Citation

Cardoso, Ricardo Lopes and Fajardo, Bernardo Guelber, Public Sector Creative Accounting: A Literature Review (February 27, 2014). Available at SSRN: https://ssrn.com/abstract=2476593 or http://dx.doi.org/10.2139/ssrn.2476593

Ricardo Lopes Cardoso

Brazilian School of Public and Business Administration ( email )

Rua Jornalista Orlando Dantas, 30
Office 206. Botafogo
Rio de Janeiro, Rio de Janeiro 22231-010
Brazil
+55-21 30832713 (Phone)

Rio de Janeiro State Univ., FAF ( email )

Rua Sao Francisco Xavier, 524
bloco B, sala 1024
Rio de Janeiro, Rio de Janeiro
Brazil

Bernardo Guelber Fajardo (Contact Author)

Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE) ( email )

Brazil

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