Abstract:

This article deals with creative accounting, specifically manipulation techniques, which are widespread throughout the world and thus in the Slovak republic. The situation that Enron started has gradually spread around the world, as evidenced by the scandals of WorldCom, Tyco and so on. Techniques began to be used to manipulate accounting documents and records, putting companies in a more advantageous position, managers were able to meet the goals initially set for them by the company's management and thus enriched themselves in the form of rewards, but achieved illegally, which later cost company name, customers or, in the worst case, the whole existence. It is necessary to point out these techniques, as they have a negative impact on companies, employees, customers, donors, but also the region in which the company operates or the state. The article also presents methods that reveal this illegal activity, which, in the end, and with timely intervention, can again direct companies in the right direction, ie in a direction without manipulation. No country in the world can avoid manipulating accounting documents. People are resourceful and want their businesses to make a profit. There is always a risk of manipulation to combine these two aspects, so it is necessary to inform the general public about this phenomenon.