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Title:Primerjalna analiza vsebine izobraževalnih programov za preiskovalce prevar
Authors:ID Grašić, Emina (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Grasic_Emina_2019.pdf (1,12 MB)
MD5: DDDF864B4A02575BC6BE52DC3230B261
PID: 20.500.12556/dkum/7f606e29-f6b8-4af0-b59e-6c3e0af32c43
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Forenzično računovodstvo je relativno novo področje računovodstva in je usmerjeno predvsem v smer preprečevanja in odkrivanja nezakonitih dejanj v finančnih dokumentacijah določenih inštitucij. V današnjem času je pomembno predvsem zaradi nadzora poslovnih dejanj in aktivnosti. Forenzično računovodstvo zahteva visoko stopnjo znanja in veščin, potrebnih za izvajanje aktivnosti, povezanih s finančnimi poročili. Področja, potrebna za izvajanje določenih aktivnosti, so: forenzika, ekonomija, pravo, poslovno in komunikacijsko računovodstvo, informatika, za kakovost le-tega pa je potrebno poskrbeti v fazi študija forenzičnega računovodstva. Namen magistrskega dela je bil izvesti analizo ameriškega, slovenskega in hrvaškega študija forenzičnega računovodstva. Rezultati dosedanjih analiz kažejo, da šolski sistem ZDA ponuja veliko več. Na področju Slovenije in Hrvaške je forenzično računovodstvo slabo zastopano, na trgu pa se čuti njegovo pomanjkanje.
Keywords:forenzično računovodstvo, forenzični računovodja, gospodarski kriminal, goljufija, študijski program za forenzično računovodstvo
Place of publishing:Maribor
Publisher:[E. Grašić]
Year of publishing:2019
PID:20.500.12556/DKUM-73799 New window
UDC:657
COBISS.SI-ID:13380636 New window
NUK URN:URN:SI:UM:DK:MCS7RSH0
Publication date in DKUM:20.08.2019
Views:20479
Downloads:196
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:17.06.2019

Secondary language

Language:English
Title:Comparative analysis of the content of study programs for a fraud investigators
Abstract:Forensic accounting is a relatively new area of accounting that deals with research and discovery of irregularities in economic activities. It is aimed at detecting, preventing and / or removing illegal activities in financial reporting by business entities and has become an extremely important factor in controlling business activities and the economy in general. Forensic accountants should have a wide range of knowledge and the many skills they need to conduct research activities related to the financial statements of business entities. Some of the areas that need to include his / her knowledge are: forensic, economic, legal, business, accounting, communication, information, etc. For this reason, it is extremely important to provide quality curricula for forensic accounting studies. In this paper a comparative analysis of the American, Slovenian and Croatian studies of forensic accounting has been made. The results showed that the American education system offers significantly more opportunities for studying forensic accounting compared to Croatian and Slovenian. In Croatia and Slovenia, a degree program for high school accounting is still not sufficiently included. Such a situation leads to the fact that the interest of forensic accountants in Croatia and Slovenia is quite deficient.
Keywords:forensic accounting, forensic accountant, economic crime, fraud, study program for forensic accounting


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