The phenomenon is visible now precisely the concept of Creative Accounting is misused.
This is because certain parties who use the concept of Creative Accounting does not
really understand what it was Creative Accounting. So many of them take advantage of
Creative Accounting is a manipulation of financial reports of abuse and not follow the
rules. The occurrence of illegal practices in Creative Accounting is the impact of which is
owned by the managers the freedom to choose and use certain accounting methods in
recording also the preparation of financial reporting. This is because there are various
methods of accounting are recognized and accepted in general acceptable accounting
principles.