Abstract
The importance of this research is to present the role of the accountant in the creation of positive, additional, and directly flows, of the organization, and the indirect contribution in raising the value in the capital markets through the creation of an enabling environment capable of overcoming the problems faced by the activities and services, accounting and insurance requirements for service delivery and business accounting efficiently and effectively. The aim of this research is primarily to investigate the behavior of creative accountant as an essential element for efficient business organizations in the society of knowledge. Thus, this research seeks to identify creative accounting, and verification of the efficiency of business organizations in achieving optimal use of resources, and management of financial and economic crises and risks. One of the main results of the research; the successful and creative accountant in business organizations is possess qualities of creativity and raises the value of organized market and deal with advanced technologies, and here it was necessary to distinguish between the traditional accountant and that creative one that achieves efficiency in the optimal use of available resources and evaluate the performance of and efficiency of all the management and activities of the organization, and provides information to strengthen the competitive position and deal efficiently with modern techniques, is the source of the profitability of the organization.
