期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：1
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Our theoretical research was developed based on Papineau’s methodology in order to be able to develop a comprehensive framework by constructing an internal history of the literature. By using this particular approach the main body of the literature is summarized conducting in the end to a rigorous and comprehensive understanding of it with fruitful implications. Both true and fair view and creative accounting are dynamic concepts that comprised various debates in the literature regarding to their conceptual delimitations and definition. One implication of our study is related to the elaboration of definitions for true and fair view and further terminology assessment for creative accounting, based on the main findings reflected by conducting Papineau`s methodology. Other implication can be related to the internal construction history of the literature and presenting the primary core terms comprised in the area of research of true and fair view and creative accounting.
关键词：true and fair view; creative accounting; Papineau`s tree methodologyon
