20.500.12556/DKUM-92367 Mnenje uporabnikov računovodskih izkazov o napihovanju prihodkov Opininon of users of financial statements on revenue inflation V teoretičnem delu magistrskega dela smo predstavili pomen in vpliv računovodstva na poslovanje podjetja, kar se posebej kaže v bilanci stanja in izkazu poslovnega izida ob koncu poslovnega leta. Pojasnili smo različne vrste računovodstva, zakonodajo ter moralne in etične vidike računovodskega poročanja. Poseben poudarek smo namenili računovodskemu poročanju kot temeljnemu viru informacij o uspešnosti podjetja ter vlogi uporabnikov računovodskih informacij. Obravnavali smo tudi dejavnike, ki lahko vodijo v izkrivljanje podatkov in pojav računovodskih prevar. V empiričnem delu smo izvedli raziskavo, v kateri smo anketiranim predstavili tri scenarije računovodskih prevar, zlasti v obliki napihovanja prihodkov preko poslovne prakse polnjenja distribucijskih poti. Z raziskovalno anketo, ki smo jo izvedli med 71 anketiranci iz podjetij in finančnih institucij, smo želeli ugotoviti, kako uporabniki računovodskih izkazov zaznavajo takšne prakse in ali jih prepoznajo kot sporne. Raziskavo smo zasnovali na dveh hipotezah, in sicer da večina anketirancev ne pozna poslovne prakse polnjenja distribucijskih poti ter da večina anketirancev ne zazna računovodske prevare v vseh treh scenarijih. Obe hipotezi smo na podlagi analiziranih podatkov ovrgli. Ugotovili smo, da anketiranci večinoma uspešno prepoznajo sporne računovodske prakse, tudi kadar so te predstavljene v bolj prikriti obliki. Naša sklepna ugotovitev je, da so uporabniki računovodskih informacij razmeroma dobro ozaveščeni o manipulativnih praksah, vendar je področje polnjenja distribucijskih poti v strokovni literaturi še vedno premalo raziskano. Zato predlagamo, da se v prihodnje več pozornosti nameni razvoju metod za pravočasno zaznavanje takšnih praks ter spodbujanju etične odgovornosti vseh udeleženih v procesu računovodskega poročanja. In the theoretical part of the master’s thesis, we presented the significance and impact of accounting on business operations, which is particularly reflected in the balance sheet and income statement at the end of the financial year. We explained different types of accounting, legislation, as well as the moral and ethical aspects of accounting reporting. Special emphasis was placed on accounting reporting as a fundamental source of information about a company’s performance and the role of users of accounting information. We also addressed factors that can lead to data distortion and the occurrence of accounting fraud. In the empirical part, we conducted a survey in which we presented three scenarios of accounting fraud, especially in the form of channel stuffing. Through a research survey conducted among 71 respondents from companies and financial institutions, we aimed to determine how users of financial statements perceive such practices and whether they recognize them as problematic. The study was based on two hypotheses: that most respondents are not familiar with the business practice of channel stuffing, and that most respondents do not perceive accounting fraud in all three scenarios. Based on the analyzed data, we rejected both hypotheses. We found that respondents mostly successfully recognize questionable accounting practices, even when these are presented in a more concealed form. Our conclusion is that users of accounting information are relatively well aware of manipulative practices; however, the area of channel stuffing remains insufficiently researched in professional literature. Therefore, we propose that more attention be given in the future to developing methods for timely detection of such practices and promoting ethical responsibility among all participants in the accounting reporting process. računovodstvo računovodske prevare prihodki napihovanje prihodkov polnjenje distribucijskih poti. accounting accounting fraud revenues revenue inflating channel stuffing. true true false K. Jovan Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-04-01 20:43:21 2025-06-17 13:17:00 2025-06-18 03:08:55 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 239662851 MAG_Jovan_Klara_2025.pdf MAG_Jovan_Klara_2025.pdf 1 0A63B7C38602F3FECC7C70B9929140D7 6461d2bca4ecdfe8e0f1a55e8199c370190cbcfdf4985549af8225125bc2ef76 d4f525e0-4223-11f0-9cf0-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=191859 Ekonomsko-poslovna fakulteta 0 0 0