Detecting pressures for earning management in selected Slovene accounting practices

Diplomska naloga se ukvarja s problematiko zaznavanja obstoja pritiskov oz. nagnjenosti poslovodstev podjetij k pritisku na osebje izbranih računovodskih servisov v Sloveniji za prirejanje poslovnega izida. V prvem delu diplomske naloge so predstavljena teoretična izhodišča, medtem ko je analitični del naloge obravnavan v nadaljevanju. Prvo poglavje je namenjeno predstavitvi razvoja in ureditvi sodobnega računovodskega področja v svetu in pri nas, ter temeljnim računovodskim izkazom, preko katerih se le-to izvaja. Prav tako so predstavljeni nekateri izmed znanih dogodkov na svetovni ravni v zvezi s prirejanjem podatkov v računovodskih poročilih ter kasnejše implikacije v teoriji in praksi, ki so jih le-te povzročile. V nadaljevanju poglavje obravnava pravno ureditev računovodstva v Sloveniji. Drugo poglavje obravnava funkcijo računovodstva v malih in srednje velikih podjetjih, saj večina strank računovodskih servisov sodi v to skupino podjetij. Vloga računovodje v Sloveniji je posebej predstavljena. Tretje poglavje obravnava problematiko prirejanja poslovnega izida. Uvodoma je opredeljen pojem prirejanja poslovnega izida, kot ga definirajo različni teoretiki. Predstavljene so tudi vse udeležene stranke, ki se v tem procesu pojavljajo kot uporabniki računovodskih informacij. V nadaljevanju so obravnavani motivi, spodbude ter cilji prirejanja računovodskih izkazov ter najpogostejše metode in načini prirejanja poslovnega izida. Najpogostejše prevare in kršitve v računovodskih izkazih v Sloveniji so prikazane posebej. V analitičnem delu naloge je na podlagi analize predstavljena ugotovljena raven pritiskov s strani podjetnikov na izbrane računovodske servise v Sloveniji za prirejanje računovodskih podatkov. Raziskava obravnava le takšne gospodarske subjekte, ki zaupajo računovodsko funkcijo podjetja zunanjemu računovodstvu. Rezultati raziskave so pokazali, da se slabih 80% podjetnikov, vključenih v raziskavo, poslužuje z nekatero ali kombinacijo izmed izbranih metod za prirejanje računovodskih izkazov. Ugotovili smo, da podjetniki najpogosteje prinašajo fiktivne obračune potnih stroškov in račune za stvari, ki niso namenjene podjetju ampak privatni rabi. Nadalje smo ugotovili, da je osnovni razlog za prirejanje računovodskih izkazov zniževanje davčne osnove. V zadnjem delu diplomske naloge predstavljamo lastna razmišljanja in dognanja v zvezi z možnimi ukrepi za preprečevanje računovodskih prevar v Sloveniji.The diploma thesis deals with the problem of existence of and the propensity of business management clients to the pressure on staff in selected accounting services companies in Slovenia for earnings management. Theoretical positions are presented in the first part of the diploma, while the empirical part follows. The first chapter is devoted to the presentation of the development and organization of modern accounting establisments in the world and Slovenia, as well as basic financial statements, through which they are expressed. It also presents some of the well-known events at the global level in relation to the earnings management and the subsequent implications in theory and practice which they the latter caused. The chapter deals also with the legal regulation of accounting in Slovenia. The following chapter discusses the function of accounting in small and medium-sized enterprises, since most of the clients of the accounting services firms fall into this group of companies. The role of accountants in Slovenia is presented separately. The third chapter deals with the problem of earnings management. Firstly, it defines the definition and concept of earnings management as defined by the various theorists. It also presents all the parties involved in this process as users of accounting information. The following section discusses the motives, incentives and objectives of the earnings management and its most common methods. The most common methods of fraud in this field in Slovenia are shown separately. The empirical part of the diploma analyzes the level of business management clients pressure on staff in selected accounting services companies in Slovenia for the reason of the earnings management. The study considered only those clients who have accounting services organised in an external accounting company. The results showed that almost 80% of the entrepreneurs, that the analyses included, use some or a combination of selected methods for the earnings management. We found that entrepreneurs most frequently use for that reason fictional travel expenses and bills for things that are not intended for company but a private use. Furthermore, we found that the primary reason for the earnings management is reduction of the tax base. In the last part of the diploma we presented our own findings concerning possible measures to prevent accounting fraud in Slovenia