Journal of Management and Business Solutions 3092-7226 4 Serial Number 20 2026 07 01 Framework of Creative Accounting with a Focus on Financial Reporting and Managerial Decision-Making Framework of Creative Accounting with a Focus on Financial Reporting and Managerial Decision-Making 1 21 EN Journal Article 2025 12 28 <p>In today’s competitive environment, the quality of financial reporting plays a critical role in transparency, accountability, and the improvement of managerial and investment decision-making. One of the fundamental challenges in this domain is the use of creative accounting practices, which—depending on managerial intent—may lead either to a more realistic presentation of information or to the distortion of financial data. This study was conducted using a qualitative, data-driven approach, and data were collected through semi-structured interviews with 14 financial experts. Data analysis was performed using a three-round Delphi technique to identify common creative accounting practices, managerial motivations, and the effects of these practices on financial reporting. The findings indicate that techniques such as altering the timing of revenue and expense recognition, adjusting estimates, and selecting specific measurement methods can either enhance transparency or mislead stakeholders. Ultimately, the study emphasizes the necessity of the responsible use of creative accounting and the development of effective regulatory frameworks.</p> https://www.journalmbs.com/index.php/jmbs/article/download/263/324