Mnenje uporabnikov računovodskih izkazov o napihovanju prihodkov

Jovan, Klara

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Title:	Mnenje uporabnikov računovodskih izkazov o napihovanju prihodkov
Authors:	ID Jovan, Klara (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Jovan_Klara_2025.pdf (1,62 MB) MD5: 0A63B7C38602F3FECC7C70B9929140D7
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	računovodstvo, računovodske prevare, prihodki, napihovanje prihodkov, polnjenje distribucijskih poti.
Place of publishing:	Maribor
Publisher:	K. Jovan
Year of publishing:	2025
PID:	20.500.12556/DKUM-92367
UDC:	657.3
COBISS.SI-ID:	239662851
Publication date in DKUM:	17.06.2025
Views:	136
Downloads:	100
Metadata:
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:	01.04.2025

Secondary language

Language:	English
Title:	Opininon of users of financial statements on revenue inflation
Abstract:	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.
Keywords:	accounting, accounting fraud, revenues, revenue inflating, channel stuffing.

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