Creativity and innovation are two very trendy concepts for the current period which is characterized by a very difficult economic context. The creativity and the innovation usually stimulate the competitiveness of economic organizations. But what about creativity in the field of accounting? Are the accountants creative? Is creativity benefit for the quality of accounting information?

The aim of our study is to review study the accounting literature and practical experience of Timis county organizations in order to create a picture of Timis county accountants’ behaviour. For the achievement of the proposed objectives the authors based their opinion on a research study by questionnaire realized at Timis county level.