| Forensic Accounting – the Missing Link in
Education and Practice | Forenzičko računovodstvo - karika koja nedostaje u obrazovanju i praksi |
| Management, [pdf] | Menadžment, [pdf] |
| ID: 7.2012.65.5 Number: 65 Year: 2012 UDC: 343.53:657.632 ; 657.632 [tmx] [bow] |
Miloš Mitrić
Institution: University of Kragujevac, Faculty of Hotel Management and Tourism | Miloš Mitrić
Institucija: Univerzitet u Kragujevcu, Fakultet za hotelijerstvo i turizam |
Aleksandra Stanković
Institution: University of Kragujevac, Faculty of Hotel Management and Tourism | Aleksandra Stanković
Institucija: Univerzitet u Kragujevcu, Fakultet za hotelijerstvo i turizam |
Andrijana Lakićević
Institution: Faculty of Organizational Sciences, University of Belgrade | Andrijana Lakićević
Institucija: Fakultet organizacionih nauka, Univerzitet u Beogradu |
Abstract
Financial scams and fraud appear to be a global problem. Although research related to financial fraud and embezzlement
varies slightly from region to region, fraud schemes and perpetrator characteristics are pretty similar.
In Serbia in particular, forensic accounting is an underdeveloped area in education and practice, and is
thus often replaced by and considered to be an audit, even in academic circles, whereas forensic accountants
are viewed as auditors.
The correlation between auditing and forensic accounting is a dynamic process that changes over time due to
political, social and cultural events, and the auditors themselves are expected to have, at least, adequate knowledge
and skills to recognize a financial fraud. However, detailed disclosure of financial fraud and embezzlement
is the matter forensic accountants are dealing with. These experts have the skill sets in many areas and are able
to apply their skills and abilities in one area, while working in another. Forensic scientists need to be familiar with
not only financial accounting, but also with tax and business law, criminology, psychology, etc.
The aim of this paper is to show the incidence of financial fraud and embezzlement, indicating the consequences
they bear and to explore the extent to which forensic accounting is represented in academic institutions
and practice in the Republic of Serbia. It also explains the general concepts of services in the field of
forensic accounting. As a research method in this paper the content analysis method is applied.
With respect to the consequences of financial fraud and embezzlement it carries, and lessons learned from
recent financial scandals in the world and in Serbia in particular, we can conclude that the development of
forensic accounting in education and practice is of utmost importance. Although this process is neither easy
nor cheap, the benefits it provides are invaluable.
The present research topic should be given more attention, given a large number of fraudulent acts in the financial
statements that characterized the operations of a substantial number of Serbian companies. A higher education
is being proposed in the area of forensic accounting, both at the academic level and in the accounting practice.
| Apstrakt
Finansijske prevare i malverzacije su globalni problem. Iako se istraživanja vezana za finansijske prevare i malverzacije neznatno razlikuju od regiona do regiona, šeme prevara i karakteristike počinioca su slične. U Srbiji je forenzičko računovodstvo nedovoljno razvijena oblast u obrazovanju i praksi, pa se često forenzičko računovodstvo, čak i u akademskim krugovima, zamenjuje i smatra revizijom, a forenzičke računovođe, revizorima. Povezanost revizije i forenzičkog računovodstva je dinamičan proces koji se menja tokom vremena zbog političkih, socijalnih i kulturnih događaja, te se od revizora očekuje da imaju, u najmanju ruku, adekvatno znanje i veštine da prepoznaju finansijsku prevaru. Ipak, detaljnim otkrivanjem finansijskih prevara i malverzacija bave se forenzičke računovođe. Ovi eksperti imaju setove veština iz više oblasti i u stanju su da primene svoje veštine i sposobnosti iz jedne oblasti dok rade u drugim. Forenzičari moraju da poznaju ne samo finansijsko računovodstvo, već i poresko i poslovno pravo, kriminologiju, psihologiju, itd.
Ovaj rad ima za cilj da ukaže na učestalost finansijskih pronevera i malverzacija, na posledice koje one nose i da istraži u kojoj meri je forenzičko računovodstvo zastupljeno u akademskim institucijama i praksi u Republici Srbiji. Takođe, objašnjava opšte pojmove usluga iz oblasti forenzičkog računovodstva. U radu je prime-njen istraživački metod analize sadržaja.
S obzirom na posledice koje finansijske prevare i malverzacije nose sa sobom, a poučeni iskustvom iz nedavnih finansijskih skandala u svetu i Srbiji, možemo zaključiti da je razvoj forenzičkog računovodstva u obrazovanju i praksi od izuzetnog značaja. Iako taj proces nije jednostavan, a ni jeftin, koristi koje donosi su neprocenjive. Istraživanoj temi treba posvetiti veću pažnju, s obzirom na veliki broj prevarnih radnji u finansijskim izveštaji-ma koji su karakterisali poslovanje značajnog broja privrednih društava u Srbiji. Predlaže se veća edukacija iz oblasti forenzičkog računovodstva, kako na akademskom nivou, tako i u računovodstvenoj praksi.
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| Keywords: financial fraud, forensic accounting, auditing, forensic accountants | Ključne reči: finansijska prevara, forenzičko računovodstvo, revizija, forenzički računovođa |
| Pages: 41-50 | Strane: 41-50 |