Yousuf Kamal Sir Thesis.pdf

Yousuf Kamal Sir Thesis.pdf - University of Dhaka...

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University of Dhaka Department of Accounting & Information Systems Masters of Business Administration, 19 th Batch, Section C Research Paper on Creative Accounting: An Analysis of Perception of Major Stakeholders In Perspective of Bangladesh Submitted to: Dr Yousuf Kamal Associate Professor Department of Accounting & Information Systems University of Dhaka Submitted by: Mohammad Tawfik E Elahi ID No. 19-205 Date of Submission: Tuesday, February 20, 2018
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Creative Accounting: An Analysis of Perception of Major Stakeholders in Perspective of Bangladesh
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Table of Contents Abstract: ............................................................................................................... 3 Introduction: ........................................................................................................ 4 Overview: .......................................................................................................... 4 Objective of the study: ....................................................................................... 4 Literature Review: .............................................................................................. 5 Historical Background: ...................................................................................... 5 Research Scope: ................................................................................................. 6 Methodology: ....................................................................................................... 7 Sample Selection: .............................................................................................. 7 Data Collection: ................................................................................................. 7 Questionnaire and Response Standardization: .................................................. 7 Findings & Analysis: ........................................................................................... 9 Demographic Details: ........................................................................................ 9 Occupational Experience: ................................................................................ 10 Misperceptions of Creative Accounting: ......................................................... 10 Conclusion: ........................................................................................................ 12 Limitations of the study: .................................................................................. 12 Bibliography ...................................................................................................... 13
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Abstract: This paper is about creative accounting and the perception about it to the related major stakeholders in the perspective of Bangladesh. The term is relatively new in Bangladesh through in the global context, creative accounting is widely known. There are many effects of creative accounting especially to the related stakeholders, and before understanding that effect one needs to have a clear conception about it. Though the term is new, the practice of creative accounting in our accounting system is not a unique one. We are experiencing such things from a long time. May be the users and the practitioners are not aware of the term but they are using it quite frequently. In order to detect the practice of creative accounting, the profound and sound knowledge of it is a must. In this paper I have tried to portrait the scenario of the misperception of the accounting information user specially the different major stakeholders such as shareholders, investors, broker partner so that the extent of misperception can be minimized.
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Introduction: Overview: Accounting is the information system that provides information for taking decision. It is the knowledge that enables the users to find the appropriate response by evaluating the situation. Users can both be internal and external. They also can exist within the companies’ structure or may an interested one. However, it is the common assumption that the accounting will provide any necessary information for all of them. But in the real life, the scenario is not always so simple. The accountants and their auditor often engage in making up the financial statements in such a way that the users will find the situation very optimistic and thus be happy without enquiring furthermore. Though this technique is not so easy to perform, and the stakeholders are now more cautious about their interest after some serious cases of cooked account.
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  • Spring '16
  • ........., Creative accounting

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