| Abstract | Ovim radom želi se postići cilj kojim bi se približila surova stvarnost današnjice u kontekstu izrabljivanja, prijevare i siline mogućnosti koje nudi tehnološki napredak u računovodstvu, a ponajviše u smislu manipulacije i krivog prikazivanja stvarnog stanja pojedinog poduzeća. Trenutačna slika gospodarstva je izrazito narušena i kaotična, poslovanje mnogih poduzeća je na klimavim nogama, stoga bi osnovni i svakodnevni alati u procesu donošenja odluka trebale biti adekvatne, pouzdane i pravodobne računovodstvene informacije. Kontrole u poduzećima su veoma slabe ili ih čak ni nema, a na taj način se otvara mogućnost mnogim prijevarama. Zato je veoma bitno da se uvedu interne kontrole u poduzeća, koje će konstantno raditi na sustavu provjere i jačanju kvalitete sprječavanja nastanka manipulacija. Bitnu ulogu u kontroli imaju osim zaposlenika, građana i forenzičari, najčešće kada se poslovanje otme kontroli i kad poduzeće dođe do raspada. Lažiranost financijskih izvještaja već je godinama prisutno u poduzećima diljem svijeta, a tehnike koje se koriste su raznorazne, a najpoznatija je svakako kreativno računovodstvo. Kreativno računovodstvo sastoji se od računovodstvenih praksi koje slijede propisane zakone i propise, ali odstupaju od onoga što ti standardi namjeravaju postići, znači obmanjuje i lažira. U radu će se spomenuti neki od najpoznatijih financijskih skandala u posljednjih 25 godina, koji su doveli do velikih financijskih gubitaka, otkazima mnogobrojnih zaposlenika i odlaskom u stečaj ili bankrot. Ono što je važno je da su navedeni primjeri savršeni dokaz kako se manipulacijama u financijskim izvještajima dolazi do vrha, ali se isto tako i naglo pada, te se uništava poduzeće koje se gradilo godinama. Uništavaju se poslovni rezultati, uništava se slika poduzeća koje je lažima i prijevarama obmanulo javnost da je uspješno, a zapravo sve što su radili, radili su van zakona i računovodstvenih standarda. |
| Abstract (english) | This work aims to achieve a goal that would bring closer to the harsh reality of today in the context of exploitation, fraud and the force of opportunities offered by technological advances in accounting, most notably in terms of manipulation and misrepresentation of the real state of a particular enterprise. The current picture of the economy is extremely distorted and chaotic, the operations of many enterprises are on shaky ground, therefore the basic and everyday tools in the decision-making process should be adequate, reliable and timely accounting information. Controls in companies are very weak or not even there are any, and in this way the possibility of many scams opens up. That is why it is very important to introduce internal controls in companies, which will constantly work on the verification system and strengthen the quality of prevention of manipulations. Besides employees, citizens and forensics, they play an important role in control, most often when the business gets out of control and the company collapses. The falsification of financial statements has been present in companies around the world for years, and the techniques used are varied, and the most famous is certainly creative accounting. Creative accounting consists of accounting practices that follow the prescribed laws and regulations, but deviate from what these standards intend to achieve, means misleading and faking. The paper will mention some of the most famous financial scandals of the last 25 years, which led to large financial losses, dismissals of many employees and insolvency or bankruptcy. What is important is that these examples are perfect evidence that manipulations in financial statements reach the top, but also fall sharply, and destroy the enterprise that has been built for years. Business results are destroyed, the image of an enterprise that has deceived the public with lies and fraud that it is successful, when in fact everything they have done, has been done outside the law and accounting standards. |
