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2016, vol. 18, br. 1, str. 23-42
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Etičke percepcije budućih učesnika u procesu finansijskog izveštavanja
Ethical perceptions of future participants in the process of financial reporting
Ključne reči: etičke percepcije; ujednačavanje dobiti; uobličavanje rezultata; veliko spremanje; kreatori finansijskih izveštaja; korisnici finansijskih izveštaja.
Sažetak
U radu su istražene etičke percepcije učesnika u procesu finansijskog izveštavanja kako bi se sagledali stavovi i ocene prihvatljivosti različitih načina na koje se može manipulisati finansijskim rezultatom. Rad prezentuje različite scenarije za ujednačavanje dobiti, uobličavanje rezultata i veliko spremanje. U scenarije su uključeni motivi i metodi pomoću kojih su određene radnje izvršene, kao i različite uloge u procesu finansijskog izveštavanja. Istraživanje je sprovedeno na 105 studenata, 58 u ulozi kreatora finansijskih izveštaja i 47 u ulozi korisnika finansijskih izveštaja. Rezultati pokazuju da postoje značajne razlike u etičkoj prihvatljivosti različitih scenarija za manipulisanje rezultatom, kao i različitih metoda i motiva manipulacije. Sa druge strane, istraživanje nije pokazalo postojanje značajnih razlika u etičkim percepcijama između kreatora i korisnika finansijskih izveštaja.
Abstract
This study explores the ethical perceptions of participants in the financial reporting process in order to comprehend the attitudes and evaluation of the acceptability of different approaches to earning manipulations. The paper presents different scenarios for income smoothing, earnings management and big bath. The scenarios include various motives and methods for earning manipulations. The study was carried out on 105 students, 58 in the role of creators of financial reports and 47 in the role of users of financial statements. The results show that there are significant differences in ethical acceptability of various scenarios for earning manipulations, as well as in various methods and motives of manipulation. On the other hand, research has not demonstrated the existence of significant differences in ethical perceptions between the creators and users of financial statements.
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