CREATIVE ACCOUNTING, MEASUREMENT AND BEHAVIOR

摘要: The purpose of this research is to discuss creative accounting limitation through ethical developments, focusing on features as: measurement and behavior. In respect we turn an original search in the literature that comprise together estimation segment theoretical developments from behavioral accounting, all with scope creating awareness regarding ethics role. After assessing areas approached, our goal was further a possible development framework comprising cognitive structures. Important aspects decision making process were approached correlation discussed implications Machiavellian behavior, moral action model theory have upon originality paper consists manner assess role as "tone top" business sector its behavior area accounting. findings indicates solution used for limiting opportunistic can unlimited potential long term solution.