magistrsko delo
Eva Čokelc (Author), Karin Širec (Mentor)

Abstract

Prevara je v Slovarju slovenskega knjižnega jezika opredeljena kot dejanje, s katerim kdo z določe¬nim namenom zavede koga v zmoto (2014, str. 268). Najbolj znano razvrščanje prevar je »drevo prevar«, ki ga je opredelilo Združenje preiskovalcev prevar (ACFE). Na takšno delitev prevar se sklicuje tudi večina slovenskih in tujih avtorjev. Prevare (drevo prevar) lahko razvrstimo v tri glavne skupine, in sicer korupcijo, poneverbo sredstev in prikrojevanje računovodskih izkazov. Cilj magistrske naloge je bil preučevanje podjetniškega okolja mikro in malih podjetij oziroma stanje prevar in korupcije pri mikro in malih podjetnikih v Sloveniji, v letu 2014, ter dejavnikov, ki vplivajo na njihov nastanek. Za preučevanje dejavnikov prevar in korupcije smo izvedli raziskavo. V raziskavi je sodelovalo 467 podjetij, ki so samostojno izpolnjevala vprašalnik v pisni obliki ali preko spleta. Podatke smo nato obdelali s programom SPSS. Mikro in mala podjetja so zaznala prikrojevanje računovodskih izkazov pri konkurentih ali poslovnih partnerjih v 31 odstotkih, od tega so mikro podjetja statistično pomembno pogosteje kakor mala podjetja zasledila prikrojevanje računovodskih izkazov pri poslovnih partnerjih ali konkurentih. Deset odstotkov anketiranih je priznalo prikrojevanje računovodskih izkazov ter izkazovanje manjšega dobička, prav tako je deset odstotkov anketiranih priznalo prikrojevanje računovodskih izkazov zaradi posojil, razpisov ali konkuriranja. Podjetniške prevare je zasledilo 16 odstotkov vprašanih, sum prevare pa 7 odstotkov. Podjetja so v največjem odstotku odkrila krajo materiala, blaga, izdelkov in inventarja. Ob sklenitvi posla je pri poslovnem partnerju skoraj polovica vprašanih zaznala pričakovanja koristi. Največ vprašanih je zaznalo pričakovanja provizije, sledi pričakovanje daril in podkupnine. Med tistimi, ki so zase pričakovali ugodnost pred sklenitvijo posla ali po njej prevladujejo poslovni partnerji, sledijo državni uslužbenci, člani političnih strank in bančni uslužbenci.

Keywords

podjetništvo;mikro podjetja;mala podjetja;računovodski izkazi;prevare;korupcija;poneverbe;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [E. Čokelc]
UDC: 343.72(043.2)
COBISS: 12322076 Link will open in a new window
Views: 1650
Downloads: 226
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Other data

Secondary language: English
Secondary title: Corporate fraud in micro and small businesses
Secondary abstract: Fraud in the Dictionary of Slovenian Literary Language is defined as the act whereby anyone with particular view to mislead someone into error (2014, p. 268). The most famous sort of fraud is the "tree of fraud", defined by the Association of Fraud Examiners (ACFE). Such a division of fraud refers to the majority of Slovenian and foreign authors. Fraud (tree of fraud) can be classified into three main groups, namely corruption, misappropriation of resources and manipulation of financial statements. The objective of the master's thesis was to study the business environment for micro and small enterprises and state fraud and corruption in the micro and small entrepreneurs in Slovenia in 2014, and the factors that affect their formation. To study the factors of fraud and corruption, we conducted a survey. The study involved 467 companies that are independent meet the questionnaire in writing or online. The data were then analyzed with SPSS. Micro and small enterprises are perceived manipulation of financial statements from competitors or business partners in 31 per cent of which are micro-enterprises significantly more likely than small firms registered any manipulation of financial statements from business partners or competitors. Ten percent of respondents acknowledged manipulation of financial statements and disclosure of profits, as well as ten per cent of respondents recognized the manipulation of financial statements due to loans, public procurement or to compete. Corporate fraud is seen by 16 percent of respondents, suspected fraud followed 7 percent. Companies have the greatest percentage of detected theft of materials, goods, products and inventory. At the conclusion of a transaction with a business partner, almost half of respondents perceived expectations of benefits. Most respondents perceived expectations of the commission, followed by the expectation of gifts and bribes. Among those who are expecting a benefit for himself prior to closing or after prevailing business partners, followed by civil servants, members of political parties and bank officials.
Secondary keywords: micro-enterprises;small businesses;fraud;corruption;manipulation of financial statements;misappropriation of resources;entrepreneurship in Slovenia;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: [X], 139 str., 13 str. pril.
ID: 9122748