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creative accounting
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    Also found in: Dictionary/thesaurus, Financial, Idioms, Wikipedia 0.04 sec.

creative accounting

Organizing and presenting company accounts in a way that, although desirable for the company concerned, relies on a liberal and unorthodox interpretation of general accountancy procedures.

The US government has used creative accounting methods to disguise the size of the budget deficit. One method was the application of surpluses from the Social Security trust fund to the operating budgets, thereby showing less of a deficit. Creative accounting measures are used by administrators and political leaders at all levels to show a desired result.
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Deaton's mission would be tricky: Cook the books so that the utility can continue to ratchet up rates and funnel more money into the city's general fund while concealing the waste and bureaucratic decadence that might enrage the public.
EDITORIAL HAHN'S QUICK FIX MAYOR'S BUREAUCRATIC SHUFFLE POSES A ... by Daily News (Los Angeles, CA)
Of course, it's easy for Rabbi Gross-Schaeffer or me to conclude that Vinson should have quit her job the first time she was asked to cook the books.
Looking the other way. (Comment) by Lacter, Mark / Los Angeles Business Journal
This isn't an exercise in objectivity: While the authors do believe that at many companies, "option-induced avarice spurred corporate chieftains to cut corners, cook the books and dupe investors into buying shares at inflated prices," they also contend that "most corporations in America would enjoy more motivated workers and larger profits if they embraced partnership capitalism centered around employee stock options.
In the Company of Owners: The Truth About Stock Options. (Bookshelf) by Marshall, Jeffrey / Financial Executive
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