مجلة دراسات الإنسان و المجتمع

The aim of this research is to evaluate the motives and forms of using creative accounting methods in government institutions by applying to higher technical institutions within the greater city of Tripoli and from the point of view of the workers in those institutions, who are represented by all workers at the following functional levels:- (Internal auditor, director of financial department, manager Administrative and financial affairs, employee of the financial department) who have a relationship with the subject of the study, in the higher technical institutions in the greater Tripoli area and who have a relationship with the subject of the study, and in order to achieve the objectives of the study, the researchers distributed (40) questionnaires, which were obtained in full, that is, a response rate of (100%) of the sample size, and its results were analyzed using the statistical program (SPSS). It became clear that the level of images and motives of higher technical institutions in practicing creative accounting methods in their financial statements is high. Accordingly, among the recommendations was the need to educate employees about the risks and problems resulting from the practice of methods Creative accounting, and unify efforts to reduce it. Key words: creative accounting, higher technical institutions