Utjecaj kreativnog računovodstva na financijske izvještaje

master's thesis

• Title (english): Impact of creative accounting on the financial statements
• Author: Iva Pehar
• Mentor: Martina Dragija (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-02-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Kreativno računovodstvo u početcima je bilo zamišljeno s ciljem realnog prikaza poslovanja
poduzeća, no u novije vrijeme poprima drugačije značenje te prerasta u manipulativno
računovodstvo. Danas se pod pojam kreativnog računovodstva podrazumijevaju svi postupci
kojima se namjerno prikazuju lažirani financijski izvještaji s ciljem obmanjivanja javnosti.
Može se reći kako je kreativno računovodstvo zapravo nedopušteno prilagođavanje
financijskih izvještaja s ciljem postizanja određenih koristi poslovnog subjekta, odnosno
menadžmenta poduzeća. Financijski izvještaji kao glavni izvor informacija o financijskom
položaju i uspješnosti poduzeća trebaju prvenstveno biti pouzdani te je stoga naglasak ovoga
rada upravo na važnosti razumijevanja utjecaja kreativnog računovodstva na kvalitetu
financijskih izvještaja i na povjerenje korisnika tih financijskih izvještaja. Cilj rada je
definirati kreativno računovodstvo sa svim njegovim obilježjima, pojasniti motive i ciljeve
njegove primjene, oblike i tehnike kreativnog računovodstva, najčešći utjecaj na pojedine
stavke iz financijskih izvještaja te mogućnosti pravovremenog otkrivanja računovodstvenih
manipulacija. Radi boljeg razumijevanja važnosti problematike ovoga rada na kraju samog
rada biti će navedeni neki od najpoznatijih svjetskih skandala nastali upravo uporabom
kreativnog računovodstva.

Abstract (english)

At the beginnings, creative accounting was conceived as real review of the company's
business, but recently it takes on a different meaning and escalates into a manipulative
accounting. Today, the concept of creative accounting implies any practices by which
falsified financial statements are deliberately shown with the aim of misleading the public. It
can be said that creative accounting is actually an illegal adjustment of financial statements in
order to achieve certain benefits of the business entity or the management company. The
financial statements, as the main source of information on the financial position and
performance of the company, should primarily be reliable and therefore the focus of this work
is precisely at the importance of understanding the impact of creative accounting on the
quality of financial statements and on the confidence of users of these financial statements.
The aim is to define the creative accounting with all of its characteristics, explain the motives
and goals of its application, forms and techniques of creative accounting, the most common
effects on individual items in the financial statements and the possibility of time disclosure of
accounting manipulation. For a better understanding of the importance of the issues of this
paper, there will be a list of some of the world's most famous scandals caused just by using
creative accounting, at the end of this paper.

• Keywords: kreativno računovodstvo; financijski izvještaji; računovodstvene manipulacije; forenzično računovodstvo; računovodstveni skandali
• Keywords (english): creative accounting; financial statements; accounting manipulation; forensic accounting; accounting scandals
• Language: croatian
• URN:NBN: urn:nbn:hr:148:896361
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-10-27 09:58:30