Razvoj forenzičkog računovodstva i izazovi u savremenom okruženju

Abstract

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.

The increasingly complex business environment and the growing tendency for people to take legal action have led to a demand for accountants who understand the legal process and who can conduct investigations, perform financial analysis and other accounting or auditing procedures at a level acceptable to the courts. Accordingly, some factors that influence the occurrence of fraud and the growth of literature related to forensic accounting and fraudulent financial reporting are presented. In addition, significant advances in the literature and the challenges that fraud poses to academic research and corporate practice have been identified, and a set of issues has been presented and identified as important directions for future research regarding the role of forensic accounting in detecting fraudulent financial reporting. This paper is intended to stimulate discussions and future research on identified problems, especially within national frameworks. And finally, some directions have been suggested for future research as well as for the development of the profession. The increasingly complex business environment and the growing tendency for people to take legal action have led to a demand for accountants who understand the legal process and who can conduct investigations, perform financial analysis and other accounting or auditing procedures at a level acceptable to the courts.