magistrsko delo
Samo Medvešek (Author), Bojan Tičar (Mentor)

Abstract

V svetu in pri nas se vse pogosteje pojavljajo nove in sofisticirane oblike gospodarske kriminalitete, ki vsebujejo tudi elemente oziroma prvine s področja računovodstva. Predvsem v ZDA se kot odgovor na te težave že nekaj časa pojavlja forenzično računovodstvo, medtem ko je v Sloveniji to področje relativno novo in še ne uveljavljeno. Gre za specializirano vejo na področju računovodstva, katere smoter je v prvi vrsti preprečevanje, odkrivanje in dokazovanje (računovodskih) kaznivih dejanj ter preiskovanje poslovne zanesljivosti fizičnih oseb ali organizacij. V magistrskem delu je podrobno predstavljeno področje forenzičnega računovodstva in različne oblike njegovega delovanja, pri čemer je bistvena uporabna vrednost te dejavnosti pri odkrivanju in preiskovanju gospodarskih oziroma računovodskih kaznivih dejanj. Analizirani so številni vidiki, od same metodologije forenzičnega računovodstva, do strokovno-kadrovskega vidika, kjer je med drugim pojasnjena in poudarjena razlika med forenzičnim računovodjo in revizorjem. Nadalje je poudarek na možnostih izobraževanja s področja forenzičnega računovodstva v ZDA in Sloveniji, pri čemer smo izvedli tudi primerjalno analizo edinega slovenskega študijskega programa forenzičnega računovodstva, ki se izvaja na Visoki šoli za računovodstvo, in ameriškega modela, ki je bil narejen na Univerzi West Virginia v ZDA. Kljub temu, da v ZDA obstaja okoli 420 izobraževalnih institucij, ki ponujajo vsebine s področja forenzičnega računovodstva ter 96 specializiranih študijskih programov forenzičnega računovodstva, smo ugotovili, da je slovenski (magistrski) študijski program ustrezno in kakovostno zasnovan.

Keywords

forenzično računovodstvo;gospodarska kriminaliteta;računovodska kriminaliteta;preiskovanje;izobraževanje;usposabljanje;magistrska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM FVV - Faculty of Criminal Justice
Publisher: S. Medvešek]
UDC: 343.983:657.15(043.2)
COBISS: 3190762 Link will open in a new window
Views: 1010
Downloads: 136
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Other data

Secondary language: English
Secondary title: A comparative analysis of opportounities for education in the field of forensic accounting in Slovenia and the United States of America
Secondary abstract: In the world and as well in our country, there seems to be an increase of new and sophisticated forms of economic crime, that also contain elements from the field of accounting. Especially in the USA, as an answer to these issues, for some time now, appears forensic accounting, while in Slovenia this field is relatively new and not yet established. It is a specialized branch of accounting which aim is primarily to prevent, detect and prove the financial crimes and investigate business reliability of individuals or organizations. In the thesis we presented in detail the field of forensic accounting and various forms of its operation, whereby it is essential to understand the practical value of this activity in detecting and investigating economic and financial crimes. We analyzed many aspects of forensic accounting, from methodology to human resource perspective, where among other things, the difference between forensic accountant and auditor is explained and emphasized. Furthermore, the emphasis was on identifying the learning opportunities in the field of forensic accounting in the USA and Slovenia. In doing so, we also performed a comparative analysis of the only Slovenian study program of forensic accounting, which is carried out at the College of accounting and the US model, which was produced at the University of West Virginia in the USA. Despite the fact, that in the USA, there are about 420 educational institutions offering contents in the field of forensic accounting and 96 specialized study programs of forensic accounting, we can say that the Slovenian (MA) study program is designed in an adequate and high-quality manner.
Secondary keywords: economic crime;accounting crimes;forensic accounting;forensic accountant;study.;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Fak. za varnostne vede, Ljubljana
Pages: 92 str.
ID: 9175690