Patologija finansijskog izveštavanja
Pathology of financial reporting
dc.creator | Jotić, Jelena | |
dc.creator | Lovre, Ivan | |
dc.date.accessioned | 2023-04-07T14:03:04Z | |
dc.date.available | 2023-04-07T14:03:04Z | |
dc.date.issued | 2014 | |
dc.identifier.issn | 1820-6859 | |
dc.identifier.uri | https://redun.educons.edu.rs/handle/123456789/220 | |
dc.description.abstract | Zloupotrebe u računovodstvu i druge vrste kriminalnih radnji su toliko rasprostranjene, a u smislu finansijskih posledica deluju razorno i skoro fatalno. Štete koje nastaju kao posledica prevara i drugih kriminalnih (protivzakonitih) radnji, mogu se razmatrati sa različitih aspekata (ekonomskih, socioloških, psiholoških, itd.) i putem raznovrsnih logičkih modela, tako da je moguće zaključiti, bez izuzetka, da su zloupotrebe u računovodstvu i profesionalne protivzakonite finansijske radnje, uzrok mnogih loših finansijskih ishoda i šteta, bez obzira na koji se način posmatraju i iz kog ugla se sagledavaju - da li kroz procese revizije i druge oblike zakonskih provera i računovodstvenih kontrola. U ovom radu je analitički obrađen pojam prevare, njeni uzroci i pojavni oblici, prevare u računovodstvu i finansijskim izveštajima. | sr |
dc.description.abstract | Violations in accounting and other kinds of different law abuses are widely spread today. In terms of financial consequences these offences could have fatal effect. The damage as a result of fraud and other criminal and illegal actions can be analyzed from different aspects (economic, sociological, psychological, etc.) and using a variety of different logical models. Without exception, it is possible to conclude that the abuse in accounting causes negative financial outcomes and damages, regardless of the ways and varieties of aspects and models of observation (process of audit or other forms of accounting and legal controls). This paper analytically reviews the concept of fraud, its causes and forms. Moreover, it explains frauds in accounting and financial reports. | en |
dc.publisher | Univerzitet Edukons - Fakultet poslovne ekonomije, Sremska Kamenica | |
dc.rights | openAccess | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.source | Poslovna ekonomija | |
dc.subject | rizik | sr |
dc.subject | revizija | sr |
dc.subject | računovodstvo | sr |
dc.subject | primetni pritisci | sr |
dc.subject | prevara | sr |
dc.subject | kriminalna radnja | sr |
dc.subject | greška | sr |
dc.subject | finansijski izveštaji | sr |
dc.subject | risk | en |
dc.subject | noticeable pressures | en |
dc.subject | fraud | en |
dc.subject | financial statements | en |
dc.subject | error | en |
dc.subject | criminal acts | en |
dc.subject | audit | en |
dc.subject | accounting | en |
dc.title | Patologija finansijskog izveštavanja | sr |
dc.title | Pathology of financial reporting | en |
dc.type | article | |
dc.rights.license | BY | |
dc.citation.epage | 52 | |
dc.citation.issue | 2 | |
dc.citation.other | 8(2): 35-52 | |
dc.citation.rank | M51 | |
dc.citation.spage | 35 | |
dc.citation.volume | 8 | |
dc.identifier.doi | 10.5937/PosEko1402035J | |
dc.identifier.fulltext | http://redun.educons.edu.rs/bitstream/id/45/217.pdf | |
dc.identifier.rcub | conv_554 | |
dc.type.version | publishedVersion |