ЈЕ ЛИ ФОРЕНЗИЧКО РАЧУНОВОДСТВО ПРАВИ ПУТ ЗА ОТКЛАЊАЊЕ ПРИВРЕДНОГ КРИМИНАЛА?
FORENSIC ACCOUNTING AS SOLUTION ON ECONOMICS CRISIS OF FRAUD
Author(s): Iztok KolarSubject(s): Supranational / Global Economy, Accounting - Business Administration, Business Ethics, Socio-Economic Research
Published by: Економски факултет Универзитета у Бањој Луци
Keywords: Forensic; forensic accountin; white-collar crime; fraud; unauthorised activity; forensic accountant;
Summary/Abstract: What have the contemporary accountants with a temporary financial and economic crisis? Is it possible that absence of effective legal, professional and ethical rules caused our economic crisis? We may ask if we have enough knowledge, motivation and experts, to stop a white collar crime. One of many answers for this question, how to go through temporary crisis is forensic accounting. Forensic accounting is a specialty practice area performed by accounting experts preventing and detecting illegal and other unauthorized activities, taking place within the operating process of an enterprise or other business entity. We put out forensic accounting as a tool for struggle against fraud and other criminal maters.
Journal: Acta Economica
- Issue Year: 8/2010
- Issue No: 12
- Page Range: 81-101
- Page Count: 21
- Language: Bosnian, Croatian, Serbian