دور حوكمة الشركات في الحد من أساليب المحاسبة الإبداعية في ظل النظام المحاسبي المالي

Résumé: The crises and collapses to which a number of financial and accounting companies were exposed showed unethical ways and methods in processing the company's accounting data or tampering with it through reative, accurate accounting methods by exploiting legal loopholes in order to achieve the desired goals, which is nown as the Creative Accounting practices. This has led to an increased interest in Corporate Governance, focusing on applying its principles as an effective solution to these crises, This study sought to uncover the role of corporate governance under the financial accounting system in reducing its creative accounting practices and dimensions used in (Financial position list, income list, cash flow list, list of changes in equity, profit anagement) In order to achieve the study's objectives, a questionnaire was developed for the purpose of collecting data from members of the sample, from which up to the study and analysis relied on 340 questionnaires, or 95% of the distributed questionnaires, and the statistical package was used for social sciences. (SPSS) to analyse the identification data, based on computational averages, regression model and other statistical methods. The study found a role for corporate governance under the financial accounting system in reducing its creative accounting practices and dimensions by an estimated 56.3%..The study recommends the need for continuous access to professional guides and international standards that could contribute to reducing creative accounting practices.

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