الحوكمة وقاية من الفساد الإداري و المالي الناتج عن المحاسبة الإبداعية حالة الشركة الأمريكية لتسويق الكهرباء و الغاز الطبيعي Enron

Abstract

This paper deals with the subject of administrative and financial corruption results from practicing creative accounting and its negative effects on the firm’s performance, and how to activate corporate governance, through the practical implementation of its principles to control the profession of accountancy. The study tries to identify creative accounting its methods and its impact on the reliability of accounting data which misguides its user, and explain the reasons of practicing creative accounting. The case of Enron and Arthur Anderson is exposed. The role of corporate governance to prevent the negative effects of the creative accounting practices is identified. Algeria is taken as a case study, to know about the reality of corporate governance and creative accounting practices within the Algerian firms.