Primjena kreativnog računovodstva u području priznavanja prihoda

master's thesis

• Title (english): Usage of creative accounting in the sphere of revenue recognition
• Author: Mirta Daniela Sinobad
• Mentor: Hrvoje Perčević (mentor); MBZ: 269556
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Financijski izvještaji su glavni izvor informacija o financijskom položaju i uspješnosti poslovanja pojedinog poduzeća. Kreativno računovodstvo predstavlja računovodstvenu praksu, koja može, ali i ne mora slijediti računovodstvena načela i standarde, pri čemu odstupa od osnovne ideje čiji je cilj bio omogućavanje realnog prikaza informacija predočenih u financijskim izvještajima. Pozitivna strana kreativnog računovodstva je korištenje fleksibilnosti unutar računovodstvenih regulatornih okvira, međutim u rukama menadžmenta s tendencijom prijevarnog ponašanja, može poprimiti negativne učinke koji se manifestiraju na prikazu lažnih informacija u financijskim izvještajima. Tehnike kreativnog računovodstva se mijenjaju s promjenama standarda, a oni se pak mijenjaju s ciljem smanjenja računovodstvenih manipulacija. Nerijetko dobronamjerne promjene računovodstvenih standarda rezultiraju otvaranjem novih mogućnosti i prostora za manipulacije u financijskim izvještajima i iskorištavaju „rupe“ u računovodstvenoj regulativi. Cilj ovog rada je obraditi pojam kreativnog računovodstva, prikazati glavne motive za manipuliranje financijskim informacijama, tehnike koje se pritom koriste te mjere kojima bi se praksa kreativnog računovodstva mogla minimizirati.

Abstract (english)

Financial statements are the main source of information about the financial position and performance of the enterprise. Creative accounting can be described as an accounting practice that may or may not follow the accounting standards and principles, whilst deviating from the original idea whose aim was enabling realistic overview of information presented in financial statements. A positive aspect of creative accounting is flexibility within accounting regulatory framework. However, in the hands of irresponsible managers, creative accounting can lead to negative consequences which take place in presenting false information in the financial statements. Creative accounting techniques follow the change of accounting standards, which are modified in order to reduce accounting manipulations. However, it is common in accounting practice that well-meaning changes result in creating new opportunities for accounting mainpulations and usage of „loopholes“ in regulatory framework. The aim of the paper is to present the main motives for financial information manipulation, as well as the most common techniques and emphasise the procedures that have to be taken in order to minimize creative accounting practises.

• Keywords: kreativno računovodstvo; upravljanje zaradama; računovodstvene manipulacije; financijski izvještaji
• Keywords (english): creative accounting; earnings managment; accounting manipulations; financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:669558
• 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 authenticated users
• Created on: 2019-09-26 20:33:53