Creativity versus fraud in the management control

The book is identified by a set of significant contributions that aim: to study the current state of knowledge on the challenges of management control and, in particular, critical analysis of the most important tools, studying the cultural implications in defining the objectives and adoption of management control systems, description of the current national context in order to identify the needs, challenges and opportunities for practical implementation of a management control system, designing a management control system that would be appropriate needs of certain types of organizations; presentation of an actual implementation processes of management control systems presentation effective implementation processes of management control systems, including the effects and behaviors generated, identifying and presenting a set of creative accounting techniques in the context of systems implemented practically, including consequences on the quality of accounting information.

Informational value of the paper is on the current nature of the problems facing the management control systems and the type of research used to identify deficiencies related to design and implement such a system. Amid a small number of field research in the national context and, in particular, by identifying some creative accounting techniques, the results of this work are very useful and significant for this field of study. Given these factors, the book can be considered very useful for post-graduates and specialists in accounting and management control.