2017, vol. 22, br. 4, str. 307-321
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Kreativno računovodstvo - od upotrebe do zloupotrebe
Creative accounting: From use to abuse
Sažetak
Računovodstveni izveštaji predstavljaju glavnu potvrdu o imovinskom i finansijskom položaju, te o poslovnoj i novčanoj uspešnosti privrednog subjekta. Kreativno računovodstvo (creative accounting) je, teoretski, u njegovim začecima bio zamišljen kao instrument koji bi trebao omogućiti realni i objektivni prikaz stvarnog finansijskog položaja i rezultata poslovanja privrednih subjekata putem finansijskih izveštaja u okviru računovodstvenog regulatornog okvira. Pozitivna strana kreativnog računovodstva je upotreba fleksibilnosti u okvirima računovodstvene regulative u cilju istinitog, objektivnog i fer prikaza izveštaja. Međutim, u praksi je kreativno računovodstvo postalo sinonim za 'manipulativno računovodstvo', usled njegove zloupotrebe od strane neodgovornih menadžera, poprimivši time i negativne efekte. Cilj rada je da se ukaže da je kreativno računovodstvo poželjno sve do granice kada se počinje narušavanje profesionalne i zakonske regulative.
Abstract
The accounting statements are the main confirmation of the assets and financial position, as well as the operations and monetary performance of a suitable entity. Creative accounting is, in theory, initially conceived as an instrument that should provide a realistic and objective overview of the actual financial position and the result of declaring eligible entities through financial statements within the regulatory framework. The positive side of creative accounting is the use of flexibility within the framework of accounting regulations in order to have a true, objective and fair presentation of the report. However, in practice, creative accounting has become synonymous with 'manipulative accounting', due to its abuse by irresponsible managers, thereby causing negative effects. The aim of the paper is to point out that creative accounting is desirable all the way to the border when the violation of professional and legal regulations begins.
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