The Role of Fintech on Creative Accounting and Companies’ Performance

The said chapter is devoted to the analysis of the influence of fintech on the development of the accounting industry. At the same time, the types of fintech that have the greatest impact on the present state of the accounting industry are revealed, the nature of this influence is described, the challenges faced by the accounting industry under the influence of fintech are formulated and a forecast for the future development of the industry is given. The chapter analyses the use of fintech in order to identify creative accounting and reflects the necessary measures on the part of governments in order to effectively incorporate fintech into accounting practice.