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undergraduate thesis
UZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA
2017. urn:nbn:hr:112:832974
Gjaić, Ivona
Polytehnic in Pozega

Cite this document

Gjaić, I. (2017). UZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:832974

Gjaić, Ivona. "UZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA." Undergraduate thesis, Polytehnic in Pozega, 2017. https://urn.nsk.hr/urn:nbn:hr:112:832974

Gjaić, Ivona. "UZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA." Undergraduate thesis, Polytehnic in Pozega, 2017. https://urn.nsk.hr/urn:nbn:hr:112:832974

Gjaić, I. (2017). 'UZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA', Undergraduate thesis, Polytehnic in Pozega, accessed 29 April 2024, https://urn.nsk.hr/urn:nbn:hr:112:832974

Gjaić I. UZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2017 [cited 2024 April 29] Available at: https://urn.nsk.hr/urn:nbn:hr:112:832974

I. Gjaić, "UZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA", Undergraduate thesis, Polytehnic in Pozega, Požega, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:112:832974

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Metadata
TitleUZROCI I POSLJEDICE KREATIVNOG RAČUNOVODSTVA
Title (english)THE CAUSES AND CONSEQUENCES OF CREATIVE ACCOUNTING
AuthorIvona Gjaić
MentorMario Župan (mentor)
Committee memberSvjetlana Letinić (predsjednik povjerenstva)
Committee memberMario Župan (član povjerenstva)
Committee memberVerica Budimir (član povjerenstva)
GranterPolytehnic in Pozega
Požega
Defense date and country2017-11-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Tijekom osnivanja, tvrtka treba biti svjesna prevara koje se svakodnevno događaju i suočiti se s njima posvuda, bez obzira na veličinu, aktivnost ili lokaciju. Prilikom definiranja kreativnog računovodstva, koncipirano je da kreativno računovodstvo služi kao sredstvo za postizanje realnog i fer prezentiranja u financijskim izvještajima. Kreativno računovodstvo uvelo je fleksibilnost i primjenu fer vrijednosti, ali je uskoro utvrđeno da se fer vrijednost često temelji na subjektivnim procjenama, a financijsko izvješćivanje stoga je osjetljivije na prijevaru. U praksi je kreativno računovodstvo brzo postalo zloupotrijebljeno za manipuliranje financijskim izvješćivanjem i stoga je, radi sprečavanja zlouporabe kreativnog računovodstva, forenzično računovodstvo stvoreno od strane vjerovnika, potencijalnih partnera i investitora u borbi protiv zlouporaba. Zlouporaba kreativnog računovodstva dovela je do mnogih računovodstvenih skandala odbacivanjem velikih tvrtki i velikih ekonomskih gubitaka.
Abstract (english)
During the foundation, the company should be aware of the fraud that happens every day and face it everywhere, regardless of size, activity or location. In defining creative accounting, it is conceived that creative accounting serves as a tool to achieve realistic and fair presentation in the financial statements. Creative accounting has introduced flexibility and the application of fair value, but it was soon established that fair value is often based on subjective estimates, and financial reporting is therefore more susceptible to fraud. In practice, creative accounting has quickly become misused to manipulate financial reporting and therefore, for the purpose of preventing misuse of creative accounting, forensic accounting was created by creditors, potential partners and investors to combat abuses. Misuse of creative accounting has led to many accounting scandals by dropping large companies and large economic losses.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:832974
Study programmeTitle: Professional study of Commerce
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-12-08 10:02:27