magistrsko delo
Teja Zazijal (Author), Iztok Kolar (Mentor)

Abstract

V podjetjih so računovodje glavni skrbniki gospodarske slike podjetja, zato morajo imeti računovodje veliko strokovnega znanja in izkušenj. Vendar se v računovodski dejavnosti večkrat dogajajo prevarantska dejanja zaradi kreativnosti zaposlenih v podjetjih. Ravno računovodje so mnogokrat sostorilci ali storilci pri prevarah, ki so se v podjetju zgodile. Ob pojavu svetovno znanih prevar in kriz se je v poslovnem življenju uveljavil nov vidik računovodske dejavnosti, ki ga imenujemo forenzično računovodstvo. Le-to profesionalno računovodsko presoja resničnost in poštenost obravnave in prikazovanja gospodarskih kategorij ter poročanje o njih za poslovne ter sodne namene. Vendar je forenzično računovodstvo v primerjavi z drugimi računovodskimi dejavnostmi predvsem mlajše, zato veliko ljudi, tudi računovodje, ne pozna pojma forenzično računovodstvo in ga povezuje z napačnimi pojmi. Ker prevare v računovodski dejavnosti zaradi turbulentnih časov na svetu vedno bolj naraščajo, je ozaveščenost računovodij o prevarah in drugih gospodarskih kriminalnih dejanjih zelo pomembna zaradi posledic, ki jih gospodarska kazniva dejanja prinašajo. V teoretičnem delu magistrskega dela smo opisovali dejavnost računovodstvo, dejavnost forenzično računovodstvo, forenzičnega računovodjo in poslovne prevare v računovodskih izkazih s pomočjo domače in tuje literature. V empiričnem delu magistrskega dela smo s pomočjo raziskave preučili ozaveščenost računovodij o vlogi forenzičnega računovodstva pri odkrivanju poslovnih prevar. Pripravili smo anketni vprašalnik, ki smo ga razdelili med 117 računovodij zaposlenih v Sloveniji in na podlagi pridobljenih rezultatov potrdili eno zastavljeno hipotezo in zavrnili tri zastavljene hipoteze: Hipotezo 1, ki trdi, da stopnja izobrazbe pomembno vpliva na ozaveščenost računovodij o vlogi forenzičnega računovodstva pri odkrivanju prevar, smo potrdili. Hipotezo 2, ki trdi, da so računovodje, ki so zaposlene v računovodskem servisu bolj ozaveščene o vlogi forenzičnega računovodstva kakor računovodje zaposlene v proizvodnih podjetjih, smo zavrnili. Hipotezo 3, ki trdi, da je stopnja ozaveščenosti med sodelavci v računovodstvu v proizvodnih podjetjih nizka, smo zavrnili. Hipotezo 4, ki trdi, da je stopnja ozaveščenosti med sodelavci v računovodstvu v računovodskih servisih visoka, smo zavrnili.

Keywords

računovodstvo;računovodski izkazi;forenzično računovodstvo;forenzični računovodja;prevare;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [T. Zazijal]
UDC: 657.15
COBISS: 99106819 Link will open in a new window
Views: 262
Downloads: 68
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Other data

Secondary language: English
Secondary title: Awarness of accountants about the role of forensic accounting in detecting business fraud
Secondary abstract: In companies accountants are the main guardian of the economic image of the company and they must have a lot of expertise. However, fraudulent acts often occur in the accounting business, due to the creativity of employees in companies. Accountants are often accomplices or perpetrators in frauds that have occurred in the company. With the emergence of world-famous frauds and crises, a new aspect of accounting has become established in business life, called forensic accounting, which professionally assesses the truthfulness and fairness of dealing with and reporting economic categories and reporting them for business and court purposes. However, forensic accounting is mostly younger compared to other accounting activities, so many people as well as accountants are unfamiliar with the concept of forensic accounting and associate it with misconceptions. As accounting fraud is on the rise in the world due to turbulent times, the awareness of accountants about fraud and other economic crimes is very important, due to the consequences that economic crimes bring. In the theoretical part of the master's thesis, we described the activity of accounting, the activity of forensic accounting, forensic accounting and business fraud in financial statements with the help of domestic and foreign literature. In the empirical part of the master's thesis, we examined the awareness of accountants about the role of forensic accounting in detecting business fraud. We prepared a questionnaire, which was distributed among 117 accountants of employees in Slovenia, and based on the obtained results, we confirmed one set hypothesis and rejected three set hypotheses: Hypothesis 1, which argues that the level of education has a significant impact on accountants awareness of the role of forensic accounting in fraud detection, has been confirmed. Hypothesis 2, which argues that accountants employed in the accounting service are more aware of the role of forensic accounting than accountants employed in manufacturing companies, was rejected. Hypothesis 3, which argues that the level of awareness among accounting associates in manufacturing companies is low, was rejected. Hypothesis 4, which argues that the level of awareness among accounting associates in accounting services is high, was rejected.
Secondary keywords: forensic accounting;fraud;accounting;forensic accountant;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: IV, 64 str., 6 str. pril.
ID: 13691957