Sensitivity of management or owners to accounting ethics and earnings management in small companies and sole proprietorships in Slovenia

Autor: Luknar, Marjeta
Přispěvatelé: Kolar, Iztok
Jazyk: slovinština
Rok vydání: 2018
Předmět:
Zdroj: Maribor
Popis: Prirejanje poslovnega izida je pojav, ki se pogosteje pojavi v obdobju gospodarske krize. Podjetja, njihovi managerji in lastniki posegajo po tehnikah, s katerimi uravnavajo poslovni izid, da s tem prikazujejo večjo vrednost podjetja, zmanjšujejo davčno osnovo za obračun davka idr. Prirejanje poslovnega izida je v okviru določenih meja dovoljeno, vendar je meja med dopustnim in prevarantskim uravnavanjem zelo tanka. Ločnica je namernost dejanja. Tako je prirejanje, katerega namen je pridobitev določene koristi na račun oškodovanja drugih, prevara v računovodstvu. Vse to pa je povezano z ravnjo etike managerja ali lastnika podjetja. Računovodski strokovnjaki morajo biti dobro strokovno podkovani, saj morajo med seboj usklajevati pravne predpise in etični vidik delovanja strokovnjakov. To je včasih zelo težko, saj so lahko nasprotja med poklicno in poslovno etiko zelo velika. Razlike je najbolje urejati s sodelovanjem in sprejemanjem kompromisov. V magistrski nalogi smo predstavili pojem prirejanja poslovnega izida, razloge, cilje ter motive za prirejanje, najpogostejše vrste prirejanja ter najpogostejše tehnike prirejanja poslovnega izida. Zaradi razlik v ugotavljanju poslovnega izida med podjetji in samostojnimi podjetniki smo ločeno opredelili tudi razloge, cilje ter motive za prirejanje, najpogostejše vrste prirejanja ter najpogostejše tehnike prirejanja poslovnega izida pri samostojnih podjetnikih. V analizo so bila vključena mikro in mala podjetja ter samostojni podjetniki, ki so bili predhodno vključeni v raziskavo (Horvat, 2012). Za potrebe ugotovitve povezave med računovodsko etiko in prirejanjem poslovnega izida smo raziskali metode za ugotavljanje prirejanja poslovnega izida in izbrali najprimernejšo za našo raziskavo (test Garroda in soavtorjev (2006) ali GRPV-statistika). Pri samostojnih podjetnikih ta test ni bil ustrezen, zato smo na predlog Horvata uporabili vzvod, pri katerem smo izračunali razmerje med odstotno spremembo celotnega poslovnega izida samostojnih podjetnikov z odstotno spremembo njihovih prihodkov. V praktičnem delu magistrskega dela smo izvedli test Garroda in soavtorjev (2006) za mikro in mala podjetja za pet zaporednih poslovnih let. Test je pokazal anomalijo poslovnih izidov okoli nič tako pri manj kot pri bolj občutljivih managerjih podjetij. Pridobljenih rezultatov nismo mogli pripisati zveznosti, saj je število ravno pozitivnih čistih poslovnih izidov, umerjenih tako s prihodki iz poslovanja kot celotnimi prihodki, veliko previsoko, da bi lahko le-to pripisali naključju. Pri samostojnih podjetnikih smo izvedli izračune vzvoda. Tako pri njih kot pri podjetjih smo prišli do zaključka, da razlike med manj in bolj občutljivimi samostojnimi podjetniki za računovodsko etiko ne obstajajo, saj smo pri večini ugotovili večjo verjetnost prirejanja poslovnega izida. Earnings management is a phenomenon that occurs more often in a period of economic crisis. Companies, their managers and owners are using the techniques which regulate their profit or loss, to prove a higher value of the company, cut the tax base for the calculation of the tax, etc. Although the law tolerates alteration of income statement within certain limitations, the limit between admissible and fraudulent balancing is, nevertheless, very thin. The boundary is the intention of the act thus, the change for gaining certain benefits at the cost of harming others is a fraud in accounting. All this relates to the level of ethics of the manager or owner of the company. Accounting experts are professionally well-trained as they have to harmonize legal regulations and the ethical aspect of the functioning of experts. This is sometimes quite difficult, as the contradictions between professional and business ethics can be immense. Differences are best handled by co-operation and compromise. This master’s thesis will present the concept of earnings management: the reasons, goals and motives for altering the most common types of alterations and the most common earnings management techniques. Due to differences in determining the income statement between companies and sole proprietorships, thesis separately sets out the reasons, goals and motives for altering, the most common types of alteration, and the most common earnings management techniques of sole proprietorships. The analysis included micro and small companies and sole proprietorships who were previously involved in the Horvat’s survey (2012). For the purposes of establishing the relationship between accounting ethics and earnings management, the thesis researches methods for determining earnings management and then selected the most right for present research (Garrod and co-authors’ test (2006) or GRPV-statistics). In the case of sole proprietorships, this test was not proper therefore, at Horvat’s proposal, we used a lever with which we calculated the ratio between the percentual change in the total profit or loss of sole proprietorships and the percentual change of their incomes. In the practical part of the master's thesis we carried out a test of Garrod and co-authors (2006) for micro and small companies for five consecutive business years. The test showed an anomaly of clear income statement around zero in the cases of less and more sensitive business managers. We could not attribute the results to continuity, because the number of purely positive income statements, calibrated both with operating revenues and total revenues, was too high to add it as a coincidence. In sole proprietorships, leverage calculations were carried out. Even here, as with companies, we bring to an end that there is no difference between less and more vulnerable independent entrepreneurs for accounting ethics, since we found out a greater likelihood of altering income statements in majority of them.
Databáze: OpenAIRE
Externí odkaz: