diplomsko delo
Minka Sevšek (Author), Bojana Korošec (Mentor)

Abstract

Računovodski servis je organizacija, ki ima zaposlenega vsaj enega računovodjo, ki za naročnike opravlja računovodske in neračunovodske storitve. Računovodja in posledično računovodski servis je lahko za svoje namerno nestrokovno delo tudi kazensko odgovoren, zato mora v celoti upoštevati strokovno-etična načela, etične kodekse, ter vso davčno in pravno ter računovodsko zakonodajo. Računovodenje je nehvaležno delo, saj so računovodje nenehno pod socialnimi pritiski, zaradi rokov glede oddajanja obračunov in poročil raznim javnim ustanovam, organizacijskimi pritiski s strani delodajalca, s strani naročnika pa po večini pod pritiski za prirejanje računovodskih informacij zaradi ugodnejše predstavitve poslovanja organizacije in zaradi drugih naročnikovih osebnih interesov. Glede na manipuliranje v računovodenju ločimo realno in računovodsko (čisto) manipuliranje. Na realne manipulacije računovodja ne more vplivati, kar pa je nasprotno od čistih manipulacij, kjer gre za manipuliranje v okviru zakonsko dovoljenega, s pomočjo možnih izbir metod, med katerimi se računovodja lahko odloči in tako vpliva na poslovni izid organizacije. V diplomskem delu smo analizirali vrste, pogostost in razloge pritiskov za računovodske manipulacije s strani strank v računovodskih servisih po Sloveniji, ter izvajanje pritiskov glede manipulativnega ravnanja na zniževanje davčnih obveznosti le-teh. Analiza je pokazala, da se pogostost posameznih vrst prirejanj računovodskih informacij glede na pravno-organizacijsko obliko razlikuje, vendar so razlike minimalne. V največji meri naročniki izvajajo pritisk glede manipuliranja s pomočjo fiktivnih potnih nalogov, s popisom zalog, z evidentiranjem prejetih računov, ki so namenjeni lastni rabi, ter z osnovnimi sredstvi. Analiza razlogov, zaradi katerih naročniki nagovarjajo računovodje k manipulativnem ravnanju, je pokazala, da niso le-ti v največji meri prisotni zaradi zniževanja davčne osnove in s tem davčne obveznosti, temveč tudi zaradi pridobivanja posojil, kar je posledično povzročila kriza zadnjih let. Organizacije so večinoma poslovale z izgubo in tako izkazovale nepokrito davčno izgubo, ki jo lahko namenijo za pokrivanje davčne osnove v sedanjosti. Prav tako je analiza pokazala, da so naročniki storitev zunanjega izvajanja računovodenja v največjem odstotku davčno zelo disciplinirani. Razlog lahko najdemo v tem, da računovodski servisi opravljajo storitve za naročnike, ki se ne poslužujejo manipulacij, z ostalimi pa prekinejo pogodbeno razmerje, saj se bojijo kazenske odgovornosti. Drugi razlog lahko pripišemo kodeksu zaupnosti med računovodjo in naročnikom, kar pomeni, da anketirane računovodje niso podale realnih podatkov glede pritiskov strank na znižanje davčnih obveznosti, saj so le-ti delikatna tematika.

Keywords

računovodski servisi;računovodski delavci;računovodske informacije;računovodski izkazi;manipulacija;odgovornost;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [M. Sevšek]
UDC: 657.3(043.2)
COBISS: 12443676 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Clients' pressure for earnings management in the selected sample of accounting practices
Secondary abstract: Accounting service is an organization that employs at least one accountant who performs accounting and non-accounting services for clients. Accountant and consequently accounting service can also be criminally liable for their intentional unprofessional work and should therefore act according to certain accepted professional-ethical principles, ethical codes, and work in compliance with orders of the statutory, tax and accounting law. Accounting is an unappreciated job since accountants are constantly under social pressure because of time limits for sending in the statements of accounts and reports to various public institutions. Further they also have to work under organizational pressure caused by the employer and the clients since for the most part the accountants are pressured to organize the financial information due to more favorable presentations of business organizations and other client’s personal interests. In terms of accounting manipulations we have to distinguish between real manipulations and accounting (pure) manipulations. An accountant is not able to control or influence on the real manipulations. The opposite case is with accounting (pure) manipulations which involve manipulations in the context of still legally permitted accountant’s decisions among several possible choices of methods that an accountant may decide between and doing that affects the organization’s performance outcome. In this thesis we analyze the type, frequency and reasons of pressures for accounting manipulations by the clients in the accounting services in Slovenia, and therefore effects of manipulative behavior on lowering client’s tax obligations. Our analysis shows that the frequency of certain types of adjustments of accounting information is different depending on the legal form of the organization, but the differences are minimal. Clients mostly put pressure on accountants in terms of manipulating with the fictitious travelling orders, the inventory of supplies, the recording of incoming invoices, which are intended for client’s own use, and with capital assets. Analysis of the reasons, for which the contracting clients urge accountants to manipulative behavior, shows that reasons due to declining tax base and therefore tax obligations are not the only ones largely present, but also reasons due to the acquisition of loans, which is the consequence of economic crisis in the recent years. Organizations generally suffered a loss and showed an uncovered tax loss that can be allocated to cover the tax base in the present. Analysis also shows that the largest percent of clients who outsource accounting services are very tax disciplined. The reason can be found in the fact that accounting services only serve clients who do not make use of manipulations and therefore the accounting service terminates the contractual relationship with manipulative clients for fear of criminal liability. Another reason can be attributed to the code of confidentiality between an accountant and a client, which means that the respondent accountants have not revealed true measures of the pressures for reducing tax liabilities since it is a delicate topic.
Secondary keywords: accounting services;accountant’s role;real manipulation;accounting (pure) manipulation;economic categories;responsibility.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 79 str., 6 str. pril.
ID: 9137752