Motivations and methods of creative accounting practices in Algerian small and medium-sized enterprises Case study of the eloued

Abstract

This study aims to identify the motives and methods of creative accounting practices in small and medium enterprises, and to identify the risks and damages of these practices in order to contribute to limiting these practices in Algerian institutions. This was done through a field study in the Wilayat of the valley. On a sample of stakeholders in small and medium enterprises in Algeria, has concluded that the study of tax evasion, benefits management, and improve the financial position to obtain funding, and achieve specific goals for profit, and maintain the ceilings of the provision