Aggressive accounting and manipulation methods in accounting: An example of a business

With the developing technology, some changes have occurred in accounting policies. Accounting records have started to be kept in computer environment, and the degree of errors has gone down by using computer programs. Small-scale enterprises have switched to book declaration system and tricks have been tried to be minimized. In large scale enterprises, e - invoice and e - archive invoice system has been adopted and both paper waste has been reduced and aggressive accounting applications have been tried to be minimized. Aggressive accounting is an application that enables the achievement of business objectives by using the uncertainties and flexibility in laws, regulations and accounting principles and standards. Although measures are taken against fraud and accounting manipulation practices, enterprises continue to apply many methods for different purposes. In this study, these methods were mentioned in detail and tried to be reinforced with a sample application. In the first part of the study, the concepts of error, cheating and aggressive accounting were introduced. The reasons, objectives and types of error, fraud and aggressive accounting practices were explained. In the second part of the study, the concept of manipulation was emphasized. Types of financial information manipulation, techniques and prevention methods were explained. In the third part, an application which includes cheating, manipulation of financial information and aggressive accounting applications of an enterprise was made. It was examined how this application affects the tax loss of the state, the amount of change in the profit margin of the enterprise and the investment policies of third persons. Opinions and suggestions on this subject have been presented. Keywords: Manipulation, Aggressive Accounting, Financial Information, Error, Cheat.