CORRUPT PRACTICES IN ACCOUNTING

Vzrok da koruptivno dejanje v računovodstvu nastane je, da računovodje namenoma ne razkrijejo pomembnih informacij v zvezi s poslovanjem podjetja in so prisotni pri dejanju poslovne goljufije, pranja denarja ali zlorabijo svoj položaj z namenom, da bi pridobili premoženjsko ali nepremoženjsko korist zase ali za koga drugega. V diplomskem projektu smo raziskovali področje korupcije in se osredotočili na korupcijo v računovodstvu. S korupcijo se srečujemo v vsakdanjem življenju in se največkrat ne zavedamo njenega pomena in posledic, ki jih prinaša s svojim obstojem. Skozi pisanje smo se osredotočili na to, da smo predstavili negativne posledice in poudarili, kako negativen vpliv ima na razvoj države in celotne družbe. Ugotovili smo, da se korupcija v računovodstvu pojavlja le izjemoma, v zadnjih letih, so računovodje v povezavi s korupcijo omenjeni le nekaj krat. V diplomskem projektu so predstavljeni organi preprečevanja, odkrivanja, pregona in sankcioniranja koruptivnih dejanj v računovodstvu. Odkrivanje korupcije je oteženo, saj koruptivno dejanje nima klasičnih žrtev in oškodovancev, temveč imata koristi obe strani, ki sta v korupcijo vpleteni.A reason for a corruptive act to occur in the accounting is, when accountants deliberately don\u27t disclose important information related to business operations and are present at the commercial fraud, money laundry or abuse of official duties with the purpose to gain material or non-material proceeds for themselves or for a third person. In part of the diploma thesis we have researched a field of corruption and focused on corruption in accounting. In everyday life we come across corruption and most of the time we don’t realize its meaning and the consequences it brings along. Throughout the writing we have focused on introduction of the negative consequences of the corruption and emphasized the negative influence it has on development of the country and the society as a whole. We have established that the corruption in the accounting occurs rather exceptionally, in the past years, accountants have been mentioned in regard to the corruption only a few times. Introduced in the diploma thesis are bodies of prevention, detection, prosecution and sanction of corruptive acts in the accounting. Detection of corruption is rather difficult, because a corruptive act has no classical victims or injured parties. Instead, both sides, which are involved in the corruption, benefit from i