The Role of the Pressure Exercised by Accounting Information Users in the Development of Financial-Accounting Engineering
The Role of the Pressure Exercised by Accounting Information Users in the Development of Financial-Accounting Engineering

Summary/Abstract: The work aims to indicate the methods and the determining factors through which accounting information users can influence the development of financial-accounting engineering. A series of defining elements were extracted, based on a study carried out on Romanian companies, concerning the manner of approaching creativity in accounting. Financial-accounting engineering occurred as a result of the pressure exercised by the accounting information users and of the desire to justify and underlie the company’s business and results as attractively as possible. Based on the collected information, a series of elements were outlined, showing that an important determining factor determinant of financial-accounting engineering is the users’ attitude towards the accounting information. Conclusions show, to a great extent, the confirmation of the initial assumptions, and the fact that the mechanism set off by the concerned individuals through what they excessively aim for uncovers vulnerabilities, and the management therefore acts to cover the users’ need for safety, by granting special dimension to certain balance sheet items.

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