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Title:Forenzično računovodstvo in izzivi korupcije pri javnem naročanju
Authors:ID Fras, Denis (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Fras_Denis_2022.pdf (2,30 MB)
MD5: 1FE06945776FE2A7BD7323F79B07AEC2
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V magistrskem delu smo raziskovali uporabnost forenzičnega računovodstva v boju proti korupciji v poslovnem svetu. O sami korupciji in njenem preprečevanju se v zadnjem času veliko govori, saj se novi sumi o koruptivnih dejanjih pojavljajo dnevno, med njimi sta še posebej izrazita pojava nepotizma in klientelizma. Ker je zaradi velike mere kreativnosti posameznikov prevare v poslovnem svetu vse težje odkrivati, se je razvila nova veja računovodstva, ki se je specializirala za preiskovanje, odkrivanje in dokazovanje poslovno-finančnih prevar, poneverb in kriminalnih dejanj »belih ovratnikov«. Nova veja računovodstva se imenuje forenzično računovodstvo in zajema uporabo računovodskih pojmov, razumevanj, rešitev in tehnik za reševanje pravnih poslov. V zadnjem desetletju so se spremenila gospodarska razmerja, poslabšala se je kultura nosilcev poslovnih dejavnosti. Ob tem sta se razvili predvsem negotovost in turbulenca, ki vplivata in ogrožata temeljne vrednote v poslovnem svetu. Etično obnašanje je v želji po pridobivanju lastne koristi in uspeha zamenjalo neetično. Razvil se je gospodarski kriminal, ki se širi na vsa področja in povzroča nepopravljivo škodo. Tako je tudi dejavnost javnega naročanja podvržena koruptivnim dejanjem, kar je glavna tema magistrskega dela. Javno naročanje je dejavnost, ki predstavlja oskrbo javnega sektorja z blagom, storitvami in gradbenimi deli s ciljem pridobiti na podlagi vnaprej določenega postopka in na podlagi pridobitve čim več konkurenčnih ponudb najugodnejšega ponudnika (Kos, 2013). Zaradi neupoštevanja temeljnih načel javnega naročanja in etičnih meril javnih uslužbencev ter posledičnega nepravilnega ravnanja v postopkih javnega naročanja (ki so lahko tudi posledica nepoznavanja veljavnih predpisov) pogosto prihaja do koruptivnih dejanj v postopku. Nemalokrat se zgodi, da naročnik prilagodi javno naročilo ali njegov element z namenom, da bo izbran točno določen ponudnik. Kljub nadzoru določenih institucij nad postopki je korupcija še vedno močan del sistema javnega naročanja, kar dokazujejo prijave sumov koruptivnih dejanj s strani neizbranih ponudnikov. S čim bi torej lahko uspešno zatrli koruptivna dejanja? Morda s spremembo zakonodaje, še bolj poostrenim nadzorom nad delom naročnikov in ponudnikov ter uvajanjem forenzičnega računovodstva z namenom vzpostaviti sistem transparentnosti in integritete ter dokazati, da se korupcija ne izplača.
Keywords:forenzično računovodstvo, forenzični računovodja, prevara, korupcija, gospodarski kriminal, obvladovanje tveganj, odkrivanje kaznivih dejanj, preprečevanje kaznivih dejanj, javno naročilo, javni sektor
Place of publishing:Maribor
Publisher:[D. Fras]
Year of publishing:2022
PID:20.500.12556/DKUM-79628 New window
UDC:657.15
COBISS.SI-ID:134816259 New window
Publication date in DKUM:20.12.2022
Views:657
Downloads:110
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY 4.0, Creative Commons Attribution 4.0 International
Link:http://creativecommons.org/licenses/by/4.0/
Description:This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:03.08.2021

Secondary language

Language:English
Title:Forensic accounting and issues corruption in public procurement
Abstract:We have been researching usefulness of forensic accounting against corruption in the business world. Corruption and its prevention is in daily news because suspicion of corruptive acts appears daily; among them are most frequent nepotism and clientelism. Creativity of individuals causes that financial scams and frauds in the business world are very difficult to find, therefore, a new brand of accounting has been developed, which is specialized for researching, detection, and proving of business-financial scams, misappropriations, and criminal acts of »white collars«. New brand of accounting is named forensic accounting and includes using of accounting terms, understandings, solutions, and techniques for solving legal operations. In the last decade, economic relations have changed; the culture of business activity's holders has deteriorated. Insecurity and turbulence have been developed besides that, which affect and threaten basic values in the business world. Ethical behaviour has been replaced by the unethical due to gaining personal benefits and success. Economic criminal has been developed, which is spreading to all areas and causes irreversible damage. Therefore, the act of public orders has been under the corruptive acts, which is the main topic of the master's thesis. Public orders are an activity, which presents supply of public sector with goods, services, and construction works with the goal to gain more competition offers of the most favourable provider based on certain procedure in advance (Kos, 2013). Because of non-compliance of basic principles of public ordering, ethical measures of public workers, and consequentially incorrect behaviour in procedures of public orders (which can be caused by no expertise in valid legislation), corruptive acts in procedure are quite common. It happens quite often that the enquirer adapts public order and its element with the purpose to choose the exact provider. Even though there are certain institutions with control over the procedures, corruption is still a strong system of public orders, which is proven by reports of corruptive acts from the side of the non-chosen bidders. How can we prevent corruptive acts? Maybe with the change of legislation, tighter control over the work of enquirers and providers, and induction of forensic accounting to establish a system of transparency, integrity, and to prove that corruption is not worthwhile.
Keywords:forensic accounting, forensic accountant, fraud, corruption, economic crime, risk management, detection of criminal acts, criminal acts prevention, public order, public sector


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