| Management as Cause and Instrument of
Creative Accounting Suppression | Menadžment kompanije kao uzrok i instrument suzbijanja primene kreativnog računovodstva |
| Management, [pdf] | Menadžment, [pdf] |
| ID: 7.2012.62.11 Number: 62 Year: 2012 UDC: 657.632 ; 658.14/.17(047.32) [tmx] [bow] |
Goranka Knežević
Institution: Faculty of Business in Belgrade, „Singidunum“ University | Goranka Knežević
Institucija: Poslovni fakultet u Beogradu, Univerziteta Singidunum |
Vule Mizdraković
Institution: Faculty of Business in Belgrade, „Singidunum“ University | Vule Mizdraković
Institucija: Poslovni fakultet u Beogradu, Univerziteta Singidunum |
Nada Arežina
Institution: Faculty of Business in Belgrade, „Singidunum“ University | Nada Arežina
Institucija: Poslovni fakultet u Beogradu, Univerziteta Singidunum |
Abstract
The topic of this research refers to creative accounting, the causes of its presence in modern market economy
and possible instruments of fight against its further expansion. The problem of creative accounting is mostly
dealt with by foreign authors, while a theoretic concept in the Republic of Serbia is still at its early stage. Therefore,
in the first part of our paper we will present the reader a notion of creative accounting and the basic methods
of its implementation in modern business practice. We will present the results of the research considering
basic causes of, according to the opinion of interviewed persons, more and more frequent examples of illicit creative
accounting in the composition of financial reports of economic entities in the Republic of Serbia. On the basis
of current literature and research results, we will analyse whether auditing is one of the key instruments in fighting a wider implementation of illicit creative accounting. | Apstrakt
Tema ovog istraživanja odnosi se na kreativno racunovodstvo, uzroke njegove pojave u savremenom tržišnom poslovanju i moguce instrumente borbe protiv njegovog daljeg širenja. Problematikom kreativnog racunovod-stva uglavnom su se bavili strani autori, dok je teorijska misao u Republici Srbiji još uvek u zacetku. Stoga, u prvom delu našeg rada citaocu cemo približiti pojam kreativnog racunovodstva i osnovne metode njegove im-plementacije u savremenoj poslovnoj praksi. Prikazacemo rezultate istraživanja u kojem su razmotreni osnov-ni uzroci, prema mišljenju ispitanika, sve cešce primene ilegalnog kreativnog racunovod stva u sastavljanju finansijskih izveštaja privrednih subjekata u Republici Srbiji. Na osnovu dosadašnje literature i rezultata istraži-vanja, razmotricemo da li je revizija jedan od kljucnih instrumenata u borbi protiv suzbijanja šire primene ilegal-nog kreativnog racunovodstva.
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| Keywords: illegal creative accounting, management, auditing. | Ključne reči: ilegalno kreativno racunovodstvo, menadžment, revizija. |
| Pages: 103-110 | Strane: 103-110 |