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On Creative Accounting: Two Creativity Myths

Harvard Business Review

On Creative Accounting: Two Creativity Myths

Harvard Business Review

"Creative accounting" is really bad. For me, it evokes a wonderful old New Yorker cartoon by Robert Weber , where a small, meek accountant stands before the desk of an overfed chief executive exhorting the accountant to rescue the company: "It's up to you now, Miller. So, by definition, creativity is morally neutral.