UPOTREBA NEFINANSIJSKIH MERA U UNAPREĐENJU PROCENE RIZIKA OD PREVARA: MOGUĆNOSTI I OGRANIČENJA

Marko Špiler; Vesna Bogojević Arsić; Snežana Knežević

doi:10.5937/skolbiz1-41123

Marko Špiler Novi Sad School of Business
Vesna Bogojević Arsić Fakultet organizacionih nauka, Univerzitet u Beogradu
Snežana Knežević Fakultet organizacionih nauka, Univerzitet u Beogradu

DOI: https://doi.org/10.5937/skolbiz1-41123

Ključne reči: nefinansijske mere, finansijske mere, rizik, prevarne radnje, kompanije

Sažetak

Prethodna istraživanja ukazuju na rastuću potrebu za bavljenje problematikom prevarnog finansijskog istraživanja. Pored finansijskih mera, i nefinansijske mere su te koje treba uzimati u obzir u procesu merenja ekonomskog učinka preduzeća. Ovo istraživanje ukazuje na značaj integrisanog načina u merenju finansijskih performansi komanije u proceni rizika od nastanka prevarnih radnji, što podrazumeva primenu nefinansijskih mera učinka zajedno sa finansijskim. Ukoliko postoji razlika između nefinansijskih mera i finansijskih performansi, to može da bude znak upozorenja da je moguće postojanje rizika od prevarne radnje. Istraživanja o primeni nefinansijskih mera u poboljšanju procene rizika od prevarnih radnji su oskudna kada se posmatra srpski kontekst. Stoga će ovo istraživanje dodati vrednost postojećoj literaturi za upravljanje rizikom od prevarnih radnji u finansijskim izveštajima.

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