RAZVOJ FORENZIČKOG RAČUNOVODSTVA I IZAZOVI U SAVREMENOM OKRUŽENJU
DOI:
https://doi.org/10.5937/Rev2196077KKljučne reči:
forenzičko računovodstvo, razvoj, forenzički računovođa, akademska zajednica, istrageApstrakt
Sve složenije poslovno okruženje i sve veća tendencija da ljudi preduzimaju pravne radnje doveli su do potražnje za računovođama koji razumeju pravni postupak i mogu da sprovode istrage, obavljaju finansijsku analizu i druge računovodstvene ili revizorske postupke na nivou prihvatljivom za sudove. Shodno tome, predstavljeni su neki faktori koji utiču na nastanak prevara i rast literature koja se odnosi na forenzičko računovodstvo i prevarno finansijsko izveštavanje. Pored toga, identifikovana su značajna dostignuća u literaturi i izazovi koje prevare predstavljaju za akademsko istraživanje i korporativne praksu, a predstavljen je i skup pitanja i identifikovan je niz važnih pravaca za buduća istraživanja u vezi sa ulogom forenzičkog računovodstva u otkrivanju prevarnog finansijskog izveštavanja. Ovaj rad treba da podstakne rasprave i buduća istraživanja identifikovanih problema, posebno u nacionalnim okvirima. Na kraju, predloženi su neki pravci za buduća istraživanja, kao i za razvoj profesije.
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