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2021, vol. 24, br. 95-96, str. 35-49
Edukacija o forenzičkom računovodstvu i veza s praksom
aUniverzitet u Beogradu, Fakultet organizacionih nauka
b"Moodys Standards" doo, Preduzeće za reviziju, računovodstvene, finansijske i konsalting usluge, sektor "Fraud Prevention and Fraud Investigations, Beograd

e-adresasnezana.knezevic@fon.bg.ac.rs, aviation.adviser@gmail.com, mspiler@gmail.com
Sažetak
U novije vreme, u računovodstvenoj profesiji otkrivanje prevarnih radnji sve više dobija na značaju. Potreba za zaštitom kapitala na tržištima, s jedne, i zaštita ugleda računovodstvene struke, s druge strane, zahtevaju da se veća pažnja posveti jačanju kapaciteta forenzičkog računovodstva. Predmet ovog rada je diskusija o važnosti unapređivanja upravljanja rizikom od nastanka prevarnih radnji u dva pravca. Prvi je jačanje kapaciteta forenzičkog računovodstva kroz obrazovni sistem, a drugi pravac se odnosi na poboljšanje veština forenzičkih računovođa. Cilj rada je da se predstavi sveobuhvatan pogled na važnost edukacije u oblasti forenzičkog računovodstva i njegove veze s praksom.
Reference
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O članku

jezik rada: srpski
vrsta rada: izvorni naučni članak
DOI: 10.5937/Rev2196035K
primljen: 01.11.2021.
prihvaćen: 19.11.2021.
objavljen u SCIndeksu: 28.12.2021.

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