Rahman Muhammad Shajib, Hasan Md Jahid, Hossain Khan Md Saddam, Jahan Ishrat
Department of Accounting & Information Systems, Comilla University, Cumilla, Bangladesh.
Department of Management Studies, Comilla University, Cumilla, Bangladesh.
Heliyon. 2023 Feb 14;9(2):e13759. doi: 10.1016/j.heliyon.2023.e13759. eCollection 2023 Feb.
This study examines the antecedents and effects of creative accounting practices (CAP) on organizational outcomes in Bangladesh. Thus, this research recognizes the antecedents of creative accounting, such as sustainable financial data (SFD), political connections (PC), corporate ethical values (CEV), future company orientations (FCO), and corporate governance practices (CGP). And also examine how the quality of financial reporting (QFR) and decision-making effectiveness (DME) are influenced by CAP. This study incorporates these fundamental antecedents of creative accounting practices on organizational outcomes by collecting survey data (n = 354) from publicly traded companies in the Dhaka Stock Exchange (DSE), Bangladesh. The study model has been tested through the "Partial Least Square- Structural Equation Modelling" (PLS-SEM) technique using Smart PLS v3.3 software. In addition, we pass various model fit measures, i.e., reliability, validity, factor analysis, and goodness of fit. This study finds that SFD does not work as an antecedent of creative accounting practices. But, the outcomes of the PLS-SEM confirm that PC, CEV, CFO and CGP work as an antecedent of CAP. Furthermore, the results of PLS-SEM also confirm that CAP influence the QFR in the positive direction and CAP influence the DME in the negative direction. Finally, QFR has a positive and significant impact on DME. Any study that has tested the impact of CAP on QFR & DME is yet to be found in the literature. However, policymakers, accounting bodies, regulators, and investors can consider these findings to formulate policy and investment decisions. Mainly, organizations can focus on PC, CEV, CFO and CGP to reduce CAP. But organizations need QFR and DME, which are critical components of organizational outcomes.
本研究考察了孟加拉国创造性会计实务（CAP）的前因及其对组织绩效的影响。因此，本研究识别了创造性会计的前因，如可持续财务数据（SFD）、政治关联（PC）、企业道德价值观（CEV）、公司未来导向（FCO）和公司治理实务（CGP）。并且还考察了CAP如何影响财务报告质量（QFR）和决策有效性（DME）。本研究通过从孟加拉国达卡证券交易所（DSE）的上市公司收集调查数据（n = 354），将创造性会计实务的这些基本前因纳入对组织绩效的研究。该研究模型通过使用Smart PLS v3.3软件的“偏最小二乘结构方程建模”（PLS - SEM）技术进行了检验。此外，我们通过了各种模型拟合指标，即信度、效度、因子分析和拟合优度。本研究发现，SFD并非创造性会计实务的前因。但是，PLS - SEM的结果证实，PC、CEV、FCO和CGP是CAP的前因。此外，PLS - SEM的结果还证实，CAP对QFR有正向影响，而CAP对DME有负向影响。最后，QFR对DME有正向且显著的影响。在文献中尚未发现有任何研究检验过CAP对QFR和DME的影响。然而，政策制定者、会计机构、监管机构和投资者可以考虑这些研究结果来制定政策和投资决策。主要地，组织可以关注PC、CEV、FCO和CGP以减少CAP。但组织需要QFR和DME这两个组织绩效的关键组成部分。
