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2012, vol. 15, iss. 57, pp. 7-15
The role of forensic accounting in suppression of bribery and corruption
Julon, Ljubljana, Slovenija
Abstract
Corruption as the biggest and most important problem in Serbia is seen 12% of respondents in Gallup's research in 2011. Corruption has been identified as a problem both at the global and national level. However, the problem is also expressed at the level of individual organizations, whether in private or public sector. It has a direct negative economic impact and causes the decline of some profession reputation through public perception. The role of forensic accounting is not to correct the social anomalies, but to perform investigations, in this case of of bribery and corruption, in order to identify the perpetrator in organizations. That does not mean that there is no social role of forensic accounting. The forensic work brings concrete results and prevents new offenders. That is its wider social role, but the systematic fight against corruption is, and must be implemented at the highest level.
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article language: Serbian
document type: Review Paper
published in SCIndeks: 22/03/2013

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