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Interdisciplinarna obilježja forenzičnog računovodstva

Author

Listed:
  • Sestanovic Aljosa
  • Palac Tomislav

Abstract

Zbog slučajeva poznatih svjetskih kriza koje su se dogodile u posljednjim desetljećima, forenzično računovodstvo sve više dobiva na važnosti. Sami sustavi internih kontrola i funkcije usklađenosti kao i interna i eksterna revizija su pokazali da nisu dovoljni za sprečavanje fnancijskih prijevara i lažiranja fnancijskih izvještaja. Forenzično računovodstvo postaje sve relevantnija disciplina koju karakteriziraju interdisciplinarna obilježja. Forenzični računovođe moraju razumjeti više od samih brojki, te su im potrebna šira znanja i vještine iz više različitih područja kako bi razumjeli širi kontekst različitih događaja. Forenzični računovođe, između ostalog, koriste znanja i vještine iz fnancijskog ra- čunovodstva, revizije, kontrolinga, statistike, prava i kriminalistike, psihologije. Cilj članka je sistematizirati i argumentirati interdisciplinarna obilježja forenzičnog računovodstva. U članku se koristi deskriptivna metoda kojom se istražuje interdisciplinarna obilježja forenzičnog računovodstva. Doprinos članka je sustavno sistematiziranje interdisciplinarnih obilježja forenzičnog računovodstva kroz utvrđivanje zajedničkih i razlikovnih obilježja s drugim fnancijskim i nefnancijskim disciplinama.

Suggested Citation

  • Sestanovic Aljosa & Palac Tomislav, 2018. "Interdisciplinarna obilježja forenzičnog računovodstva," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 6(2), pages 33-51.
    • Handle: RePEc:eff:journl:v:6:y:2018:i:2:p:33-51
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    More about this item

    Keywords

    forenzično računovodstvo; računovodstvo; revizija; kontroling; statistika; fnancijski izvještaji;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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