Abstract
The relevance of accounting creativity research on the basis of institutional economic theory in order to obtain new scientific results has been grounded. The essence of creative accounting as an institutional phenomenon of accounting system has been defined and its difference from the accounting policies has been proved. The basic causes and the gradual spread of creative accounting in the world have been grounded. The interrelation of economic interests of accounting information users and accounting policies has been defined. Two main approaches to understanding the role of creative accounting in the accounting system have been allocated. Substantiated cases of individual methods and techniques of creative accounting to influence the financial results of the company have been grounded. The ways of restricting the use of creative accounting for the formulation of «game rules» when making the selection of existing accounting alternatives have been suggested.
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