THE DARK SIDE OF BUSINESS USING ACCOUNTING AS A FINANCIAL INFORMATION PRODUCING TOOL: CONTENT ANALYSIS APPROACH
Article Sidebar
Main Article Content
Abstract
Accounting plays an important role in business. As a business tool, accounting is used as a means of control and evaluation of the company's operations. However, over time the accounting used for the benefit of companies in cheating. Various evidence of corporate scandal using accounting tools, both using accounting technically and auditors. We use a critical paradigm to uncover fraudulent scandals of business people. We use content analysis to present evidence that supports various arguments for cheating business people. Our findings show a lot of evidence that leads to the use of accounting as a crime tool, ranging from earnings management motivation to various interests, both bonuses, taxes, and debt interests. Accounting Firm’s involvement as an independent institution has provided a lot of grim evidence.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.