The article presents the consequences and dimension of corruption phenomenon on level of EU countries in the year 2013. Based on the data collected from the reports of the World Bank, the reports of United Nations and Transparency International, it has been performed an econometric adjustment using as dependent variable the index of perception of the corruption on level of EU countries, plus 5 independent variables as follows: trust in public institutions, trust in justice, trust in government, freedom of expression and HDI (human development index). Pursuant to multiple regression and several calculations, it has been elaborated a classification of the countries of European Union relying on an estimate of corruption phenomenon based on such variables. The classification obtained has been divided in 3 subdivisions  (green area, orange area and red area) depending on the scores recorded in each country, being performed subsequently analyses, comparisons, correlations related to the position of each country in the classification as well as the identification and analysis of the factors influencing the dimension of corruption phenomenon in such countries. The information obtained pursuant to analyses has been synthesized and represented in the form of a chart and a map presenting briefly the entire scientific demarche.

Accounting means normally a basis while making management decisions; it is the information tool in order to highlight the strategies and to confirm their success. There are also cases where the roles are reversed and the management delineates the accounting directions according to the results obtained, thus being transformed from the company management for results to the results themselves. Even if over time, the information and activity monitoring techniques improved, the precision of the economic and financial data remains dependent on the reporting referential and the manipulation technique of the results. The article is meant to highlight the items capable to characterise the choice of a management based on results, the conditions of its development, how the financial and accounting information users are affected, particularly the investors, as well as how it can be detected. It is also highlighted the fact that the management based on results plays a very important role for the apparition and development of the accounting engineering at the level of company by the determination it exercises over the managers while achieving or surpassing the objectives. Thus, there is the issue of a false reflection of the company’s activity, regarded by the prism of the management objectives, making particularly sensitive the passage from the economic reality of the company to the management ideals of the management. The financial and accounting information remains as main source of reflection of the economic activity and of the results of these activities, both for the own managers of the entities and for the large diversity of third parties: providers, customers, employees, investors, banks, State institutions etc., that makes it vulnerable in front of the external actions. It is important that in any management plan, its accounting represents a source of information for the management and not a means of obtaining the results.

This article aims at presenting an analysis of the Creative Accounting phenomenon, both from the quality as well as from the quantity point of view, and from the manipulation practices they have on the financial-accounting information users. Thus, bi-directionally, we analyzed the research subject, in the light of the works published on the theme of creative accounting, but also by implementing direct research on the companies in Romania. We also analyzed the creativity in Accounting from a positive perspective and from a negative one as well, so we could shape up a clear opinion on the impact these practiceshave on the message sent to the users, via the information presented in the financial-accounting situations.