Creative accounting: a theoretical study

Creative accounting is the use of the flexibility of accounting standards, where and used the unfilled gaps within them without at the same time violate any rule. The objective of this study was to verify the evolution of scientific production on the theme of creative accounting. For both, it was a analysis bibliometric on the database Scopus, Boolean search terms and establishing "creative accounting", it was noted that since 1986 until then were 84 articles written related in one way or another to the song. During the study it was found that the amount of authors who report on the topic and how many articles each lectured, as well as highlight keywords, areas of knowledge that most published on the topic, related universities to published articles. Include different concepts for the theme, since natural easing of standards until the concept of handling/fraud. For further work it is suggested to carry out field research, both qualitative as quantitative, in order to identify the perception of accounting professionals, business people and Government and the use of creative accounting.