STATE OF AWARENESS OF STUDENTS AND TEACHERS OF ACCOUNTING IN SLOVENIA REGARDNG FORENSIC ACCOUNTING AND ECONOMIC CRIME

Eden izmed najpomembnejših mehanizmov pri odkrivanju in preprečevanju gospodarskih kaznivih dejanj je forenzično računovodstvo. Na podlagi znanja, ki ga premore forenzični računovodja in orodij, ki se jih poslužuje pri opravljanju dela pomaga pravosodnim organom pri izvrševanju nalog v kazenskem postopku. Forenzično računovodstvo je v pomoč tudi vodstenemu organu podjetja pri vzpostavitvi notranjih kontrol ter odkrivanju že nastalih gospodarskih kaznivih dejanjih. V teoretičnem delu raziskave smo s pomočjo domače in tuje literature predstavili gospodarski kriminal in njegove pravne podlage v Sloveniji. Predstavili smo tudi kakšne so naloge in pristojnosti forenzičnega računovodstva, področje gospodarskega kriminala, ki ga pokriva forenzično računovodstvo, kako se bojuje in katera orodja uporablja pri odkrivanju. Empirični del raziskave je namanjen predvsem razrešitvi problema, saj v Sloveniji ni znano, kakšna je ozaveščenost študentov smeri računovodstva in revizije ter visokošolskih učiteljev in sodelavcev na ekonomskih fakultetah o forenzičnem računovodstvu in gospodarskem kriminalu v Sloveniji. V ta namen smo pripravili anketni vprašalnik s trditvami, ki podajajo odgovore na zastavljene hipoteze: H1: Raven ozaveščenosti o vsebini forenzičnega računovodstva med študenti smeri računovodstva in revizije je nizka. H2: Raven ozaveščenosti o stanju gospodarskega kriminala med študenti smeri računovodstva in revizije je nizka. H3: Raven ozaveščenosti o vsebini forenzičnega računovodstva med visokošolskimi učitelji in sodelavci na ekonomskih fakultetah v Sloveniji je nizka. V vzorcu 1 so zajeti študentje smeri računovodstva in revizije, v vzorcu 2 pa profesorji računovodstva. Anketiranje je potekalo na Ekonomsko-poslovni fakulteti v Mariboru ter Ekonomski fakulteti v Ljubljani. Po opravljeni analizi vseh odgovorov smo v statističnem programu SPSS dobili zanimive rezultate. Rezultati so namreč pokazali, da so študentje zelo dobro ozaveščeni z vsebino forenzičnega računovodstva in stanjem gospodarskega kriminala. Tudi raven ozaveščenosti o vsebini forenzičnega računovodstva med visokošolskimi učitelji in sodelavci je visoka. Zavrgli smo vse tri zastavljene hipoteze in prišli do novih spoznanj.One of the most important mechanisms for the detection and prevention of economic crimes is forensic accounting. Based on their knowledge and the instruments that they use in carrying out the work, forensic accountants help judicial authorities in the implementation of tasks in criminal proceedings. Forensic accounting assists the managing body of the company in establishing internal controls and detection of the resulting economic crime. In the theoretical part of the research, economic crime and its legal basis in Slovenia was presented with the help of domestic and foreign literature. Additionally, the duties and responsibilities of forensic accounting and the scope of economic crime covered by the forensic accounting were presented. Moreover, it was explained how forensic accounting fights economic crime and what instruments it uses in its detection. The empirical part of the research was designed mainly to solve the problem, since the level of awareness among students of accounting and auditing as well as academics in the economics departments of forensic accounting and economic crime in Slovenia is not known. To this end, we have prepared a questionnaire with assertions that give answers to the hypotheses: H1: The level of awareness of the content of forensic accounting among students of accounting and auditing is low. H2: The level of awareness on the status of the economic crime among students of accounting and auditing is low. H3: The level of awareness of the content of forensic accounting among professors and colleagues at economic faculties in Slovenia is low. The sample 1 includes students of accounting and auditing and the sample 2 professors of accounting. The poll was conducted at the Economics and Business Faculty of Maribor and the Faculty of Economics of Ljubljana. After the analysis of all the answers, interesting results were obtained in the statistical program SPSS. The results have shown that students are very well aware of the content of forensic accounting and the state of economic crime. Additionally, the level of awareness of the content of forensic accounting among the academic staff is also high. We rejected all three hypotheses and came up with new findings