| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:Zaznani pritiski za prirejanje računovodskih informacij s strani strank v izbranih računovodskih servisih
Authors:ID Sevšek, Minka (Author)
ID Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf UN_Sevsek_Minka_2016.pdf (1,91 MB)
MD5: 370B2DA18C40AFDBED952A70A66C4475
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Računovodski servis je organizacija, ki ima zaposlenega vsaj enega računovodjo, ki za naročnike opravlja računovodske in neračunovodske storitve. Računovodja in posledično računovodski servis je lahko za svoje namerno nestrokovno delo tudi kazensko odgovoren, zato mora v celoti upoštevati strokovno-etična načela, etične kodekse, ter vso davčno in pravno ter računovodsko zakonodajo. Računovodenje je nehvaležno delo, saj so računovodje nenehno pod socialnimi pritiski, zaradi rokov glede oddajanja obračunov in poročil raznim javnim ustanovam, organizacijskimi pritiski s strani delodajalca, s strani naročnika pa po večini pod pritiski za prirejanje računovodskih informacij zaradi ugodnejše predstavitve poslovanja organizacije in zaradi drugih naročnikovih osebnih interesov. Glede na manipuliranje v računovodenju ločimo realno in računovodsko (čisto) manipuliranje. Na realne manipulacije računovodja ne more vplivati, kar pa je nasprotno od čistih manipulacij, kjer gre za manipuliranje v okviru zakonsko dovoljenega, s pomočjo možnih izbir metod, med katerimi se računovodja lahko odloči in tako vpliva na poslovni izid organizacije. V diplomskem delu smo analizirali vrste, pogostost in razloge pritiskov za računovodske manipulacije s strani strank v računovodskih servisih po Sloveniji, ter izvajanje pritiskov glede manipulativnega ravnanja na zniževanje davčnih obveznosti le-teh. Analiza je pokazala, da se pogostost posameznih vrst prirejanj računovodskih informacij glede na pravno-organizacijsko obliko razlikuje, vendar so razlike minimalne. V največji meri naročniki izvajajo pritisk glede manipuliranja s pomočjo fiktivnih potnih nalogov, s popisom zalog, z evidentiranjem prejetih računov, ki so namenjeni lastni rabi, ter z osnovnimi sredstvi. Analiza razlogov, zaradi katerih naročniki nagovarjajo računovodje k manipulativnem ravnanju, je pokazala, da niso le-ti v največji meri prisotni zaradi zniževanja davčne osnove in s tem davčne obveznosti, temveč tudi zaradi pridobivanja posojil, kar je posledično povzročila kriza zadnjih let. Organizacije so večinoma poslovale z izgubo in tako izkazovale nepokrito davčno izgubo, ki jo lahko namenijo za pokrivanje davčne osnove v sedanjosti. Prav tako je analiza pokazala, da so naročniki storitev zunanjega izvajanja računovodenja v največjem odstotku davčno zelo disciplinirani. Razlog lahko najdemo v tem, da računovodski servisi opravljajo storitve za naročnike, ki se ne poslužujejo manipulacij, z ostalimi pa prekinejo pogodbeno razmerje, saj se bojijo kazenske odgovornosti. Drugi razlog lahko pripišemo kodeksu zaupnosti med računovodjo in naročnikom, kar pomeni, da anketirane računovodje niso podale realnih podatkov glede pritiskov strank na znižanje davčnih obveznosti, saj so le-ti delikatna tematika.
Keywords:računovodski servis, vloga računovodje, realne manipulacije, čiste manipulacije, gospodarske kategorije, odgovornost.
Place of publishing:Maribor
Publisher:[M. Sevšek]
Year of publishing:2016
PID:20.500.12556/DKUM-58727 New window
UDC:657.3
COBISS.SI-ID:12443676 New window
NUK URN:URN:SI:UM:DK:BZIBTAAG
Publication date in DKUM:18.08.2016
Views:1479
Downloads:145
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share



Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:Clients' pressure for earnings management in the selected sample of accounting practices
Abstract:Accounting service is an organization that employs at least one accountant who performs accounting and non-accounting services for clients. Accountant and consequently accounting service can also be criminally liable for their intentional unprofessional work and should therefore act according to certain accepted professional-ethical principles, ethical codes, and work in compliance with orders of the statutory, tax and accounting law. Accounting is an unappreciated job since accountants are constantly under social pressure because of time limits for sending in the statements of accounts and reports to various public institutions. Further they also have to work under organizational pressure caused by the employer and the clients since for the most part the accountants are pressured to organize the financial information due to more favorable presentations of business organizations and other client’s personal interests. In terms of accounting manipulations we have to distinguish between real manipulations and accounting (pure) manipulations. An accountant is not able to control or influence on the real manipulations. The opposite case is with accounting (pure) manipulations which involve manipulations in the context of still legally permitted accountant’s decisions among several possible choices of methods that an accountant may decide between and doing that affects the organization’s performance outcome. In this thesis we analyze the type, frequency and reasons of pressures for accounting manipulations by the clients in the accounting services in Slovenia, and therefore effects of manipulative behavior on lowering client’s tax obligations. Our analysis shows that the frequency of certain types of adjustments of accounting information is different depending on the legal form of the organization, but the differences are minimal. Clients mostly put pressure on accountants in terms of manipulating with the fictitious travelling orders, the inventory of supplies, the recording of incoming invoices, which are intended for client’s own use, and with capital assets. Analysis of the reasons, for which the contracting clients urge accountants to manipulative behavior, shows that reasons due to declining tax base and therefore tax obligations are not the only ones largely present, but also reasons due to the acquisition of loans, which is the consequence of economic crisis in the recent years. Organizations generally suffered a loss and showed an uncovered tax loss that can be allocated to cover the tax base in the present. Analysis also shows that the largest percent of clients who outsource accounting services are very tax disciplined. The reason can be found in the fact that accounting services only serve clients who do not make use of manipulations and therefore the accounting service terminates the contractual relationship with manipulative clients for fear of criminal liability. Another reason can be attributed to the code of confidentiality between an accountant and a client, which means that the respondent accountants have not revealed true measures of the pressures for reducing tax liabilities since it is a delicate topic.
Keywords:accounting services, accountant’s role, real manipulation, accounting (pure) manipulation, economic categories, responsibility.


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica