Využití kreativního účetnictví v České republice

Abstract

The bachelor's thesis deals with the issue of the use of creative accounting in the context of the Czech Republic. The first part explains this issue from a theoretical perspective, using definitions and selected techniques and strategies that are used in creative accounting. The second part initially focuses on research that has already been conducted in this area and then outlines the possibilities for detecting creative accounting. The third part of the thesis presents findings about opinions and knowledge regarding this issue, obtained through a questionnaire survey. Descriptive and literature review research methods were used in the first and second parts, while the third part employed a practical application research method. The aim of this bachelor's thesis is to summarize the issue of creative accounting and to examine awareness of this issue among entities in the field of accounting and taxation in the Czech Republic. The results of the questionnaire survey show how frequently creative accounting is encountered in practice, which techniques are most commonly used, and how creative accounting should be regulated. These results may serve as a basis for further research in this area.