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 Knežević et al., 2012, vol. XVII:62, ID: 7.2012.62.11[About]



En/De/Fr/It- (first 9 out of 164 sentences) [pdf] Srpski - (prvih 9 od 164 rečenica) [pdf]
n1Goranka Kneževic, Vule Mizdrakovic, Nada Arežina n1Goranka Kneževic , Vule Mizdrakovic , Nada Arezina
n2Faculty of Business in Belgrade, „Singidunum“ University n2Poslovni fakultet u Beogradu, Univerziteta Singidunum
n3Management as Cause and Instrument of Creative Accounting Suppression n3Menadžment kompanije kao uzrok i instrument suzbijanja primene kreativnog racunovodstva
n4The 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. n4Tema ovog istraživanja odnosi se na kreativno racunovodstvo, uzroke njegove pojave u savremenom tržišnom poslovanju i moguce instrumente borbe protiv njegovog daljeg širenja.
n5The 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. n5Problematikom kreativnog racunovod-stva uglavnom su se bavili strani autori, dok je teorijska misao u Republici Srbiji još uvek u zacetku.
n6Therefore, 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. n6Stoga, u prvom delu našeg rada citaocu cemo približiti pojam kreativnog racunovodstva i osnovne metode njegove im-plementacije u savremenoj poslovnoj praksi.
n7We 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. n7Prikazacemo 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.
n8On 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. n8Na 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.
n9Key words: illegal creative accounting, management, auditing. n9Kljucne reci: ilegalno kreativno racunovodstvo, menadžment, revizija. 1. Uvod