Primerjalna analiza vsebine izobraževalnih programov za preiskovalce prevar

magistrsko delo

Emina Grašić (Author), Iztok Kolar (Mentor)

Abstract

Forenzično računovodstvo je relativno novo področje računovodstva in je usmerjeno predvsem v smer preprečevanja in odkrivanja nezakonitih dejanj v finančnih dokumentacijah določenih inštitucij. V današnjem času je pomembno predvsem zaradi nadzora poslovnih dejanj in aktivnosti. Forenzično računovodstvo zahteva visoko stopnjo znanja in veščin, potrebnih za izvajanje aktivnosti, povezanih s finančnimi poročili. Področja, potrebna za izvajanje določenih aktivnosti, so: forenzika, ekonomija, pravo, poslovno in komunikacijsko računovodstvo, informatika, za kakovost le-tega pa je potrebno poskrbeti v fazi študija forenzičnega računovodstva. Namen magistrskega dela je bil izvesti analizo ameriškega, slovenskega in hrvaškega študija forenzičnega računovodstva. Rezultati dosedanjih analiz kažejo, da šolski sistem ZDA ponuja veliko več. Na področju Slovenije in Hrvaške je forenzično računovodstvo slabo zastopano, na trgu pa se čuti njegovo pomanjkanje.

Keywords

gospodarski kriminal;prevare;goljufije;forenzično računovodstvo;izobraževanje;študijski programi;

Data

Language:	Slovenian
Year of publishing:	2019
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[E. Grašić]
UDC:	657.1:343.98(043.2)
COBISS:	13380636
Views:	749
Downloads:	139
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Comparative analysis of the content of study programs for a fraud investigators
Secondary abstract:	Forensic accounting is a relatively new area of accounting that deals with research and discovery of irregularities in economic activities. It is aimed at detecting, preventing and / or removing illegal activities in financial reporting by business entities and has become an extremely important factor in controlling business activities and the economy in general. Forensic accountants should have a wide range of knowledge and the many skills they need to conduct research activities related to the financial statements of business entities. Some of the areas that need to include his / her knowledge are: forensic, economic, legal, business, accounting, communication, information, etc. For this reason, it is extremely important to provide quality curricula for forensic accounting studies. In this paper a comparative analysis of the American, Slovenian and Croatian studies of forensic accounting has been made. The results showed that the American education system offers significantly more opportunities for studying forensic accounting compared to Croatian and Slovenian. In Croatia and Slovenia, a degree program for high school accounting is still not sufficiently included. Such a situation leads to the fact that the interest of forensic accountants in Croatia and Slovenia is quite deficient.
Secondary keywords:	forensic accounting;forensic accountant;economic crime;fraud;study program for forensic accounting;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	76 f.
ID:	11159981