Performance optimization – "sometimes" – result creativity

Iacob, Constanta and Gheorghe, Cristina Mihaela (2014): Performance optimization – "sometimes" – result creativity.

Abstract

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which is not far from the truth if we consider the professional accountant freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors including its ingenuity . Ingenuity , as well as imagination , novelty , originality and creativity are attributes that led the accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to ask the following questions : is there a dose of fiction in it ? , That the steps in obtaining and menţienerea performance management may be considered constructive practices and practices with negative meanings ?

• Item Type: MPRA Paper
• Language: English
• Keywords: Accounting, creativity, performance, gain, competitive advantage
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M20 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

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