Abstract:

Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. The research focuses on the detection of initiators of creative accounting, the involvement of individual persons in creative accounting and the awareness of people about the use of creative accounting in surveyed small and micro-enterprises in the Czech Republic. The research also attempts to determine internal motives of participants in creative accounting.