Résumé:
The concept of creative accounting has become a focus and interest for the future of
account holders in recent years, especially after the collapse of the company (ENRON) and
other leading companies, and we, through this memorandum entitled “The role of account
keeper experience in detecting and limiting creative accounting practices,” we By highlighting
the concept of creative accounting from several aspects, with a focus on the role of the
account keeper in revealing creative accounting practices and limiting them to prove the
validity of the financial statements, and from here the importance of the study is due to the
importance of financial statements in giving financial information to its users, which
generates a lot of them in making their decisions in several areas
The theoretical aspect was also dropped during our field visit to the office of the account
keeper in the state of Mostaganem in order to reach significant results that support the
subject of the study and through it we reached to prove the hypotheses put forward. The
study also shows that the account holder has a major role in the disclosure and credibility of
the financial statements
