Criminal liability of legal persons in accounting

Pravne osebe, ki nastopajo v gospodarstvu nosijo odgovornosti do vseh udeležencev trga in gospodarstva. Odločitve, Ki jih sprejme fizična oseba ali preprosti človek lahko imajo ogromen vpliv na ljudi okoli njega in tudi na okolje v katerem živi. Posledično tudi odločitve, ki jih sprejemajo pravne osebe oz. organizacije pustijo za sabo določene dobre posledice na ljudi, okolje in gospodarstvo. V kolikor pa te posledice, zaradi kaznivega ravnanja, povzročijo škodo ljudem, okolju ali gospodarstvu pa je pošteno, da zanje kazensko odgovarjajo isto, kot fizične kazensko odgovarjajo za kazniva ravnanja, ki jih storijo in jim je dokazana krivda. Odgovornost računovodij je, da pošteno prikažejo finančno stanje podjetja, in da računovodskih znanj ne uporablja za stvari, ki so lahko protipravne. Pravna oseba sama po sebi nemore storiti kaznivega dejanja, lahko pa kazensko odgovarja za kaznivega ravnanja fizičnih oseb, ki so z njo povezana.Legal persons who act in the economy bear responsibility to all market participants and the economy. Decisions that are taken by a natural person or a simple person can have enormous impact on the people around him and also on the environment in which he lives. Consequently, decisions taken by legal persons or organizations leave certain good effects on people, the environment and the economy. If these consequences, due to criminal behavior, cause harm to people, the environment or the economy, it is fair that they are criminally responsible so as the natural persons for the criminal acts they commit and have been proven guilty to committing them. The responsibility of the accountents is to present a fairly and realistic financial position of the legal person and not to use their accounting knowledge for things that may be unlawful. A legal entity can not commit a criminal offense itself, but may be criminally responsible for the criminal conduct and behavior of natural persons associated with it