Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Tiriamosios apskaitos taikymo būdų identifikacinis tyrimas ; Identificatory research on the application of forensic accounting
Even though forensic accounting is often compared to creative accounting, its existence in the world dates far back. With an increasing impact of the business environment on business subjects, the popularity of this accounting branch is also rapidly increasing. As a result, there are plenty of scientific research performed in this field; unfortunately, the topic in Lithuania is practically unresearched. Nevertheless, the conducted researches present the concept of forensic accounting only in the context being analyzed; therefore, it is difficult to say what exactly forensic accounting is and what methods can be applied in practice. For this reason, the purpose of the article is to figure out what methods of forensic accounting would be the most attractive and why they should be applied in Lithuania. The conducted analysis of good practice enables stating that in Lithuania, as in any other country, the application of forensic accounting would be purposeful, but it is not clear what methods of forensic accounting and how they should be employed. Unfortunately, no such analysis has been carried out in Lithuania so far. Thus, having performed the theoretical assessment of forensic accounting application methods in Lithuania it is necessary to highlight the need for preparing specialists in this field in universities or other higher education schools. As a result, the performed scientific literature analysis proved that a complex application of the identified three models – Beneish M., Piotoski F. and Altman Z. – can be assumed as a basis for application of forensic accounting. Analysis of the scientific literature on the practical application of forensic accounting revealed that Beneish M. model is the main model, and other subsidiary methods, as Piotroski F. or Altman Z. models, are used in order to prove the validity of Beneish M. model’s results. Despite the existent differences between the accounting standards in the companies of USA and Lithuania, it is likely that the methods of forensic accounting can also be applicable in Lithuania. With the help of these models, different criteria of the company’s operating activities, that reflect its efficiency from all angles, are being assessed at once. Besides, all of the discussed forensic accounting methods are acknowledged both by scientists and forensic accounting practitionersspecialists.
Tiriamosios apskaitos taikymo būdų identifikacinis tyrimas ; Identificatory research on the application of forensic accounting
Even though forensic accounting is often compared to creative accounting, its existence in the world dates far back. With an increasing impact of the business environment on business subjects, the popularity of this accounting branch is also rapidly increasing. As a result, there are plenty of scientific research performed in this field; unfortunately, the topic in Lithuania is practically unresearched. Nevertheless, the conducted researches present the concept of forensic accounting only in the context being analyzed; therefore, it is difficult to say what exactly forensic accounting is and what methods can be applied in practice. For this reason, the purpose of the article is to figure out what methods of forensic accounting would be the most attractive and why they should be applied in Lithuania. The conducted analysis of good practice enables stating that in Lithuania, as in any other country, the application of forensic accounting would be purposeful, but it is not clear what methods of forensic accounting and how they should be employed. Unfortunately, no such analysis has been carried out in Lithuania so far. Thus, having performed the theoretical assessment of forensic accounting application methods in Lithuania it is necessary to highlight the need for preparing specialists in this field in universities or other higher education schools. As a result, the performed scientific literature analysis proved that a complex application of the identified three models – Beneish M., Piotoski F. and Altman Z. – can be assumed as a basis for application of forensic accounting. Analysis of the scientific literature on the practical application of forensic accounting revealed that Beneish M. model is the main model, and other subsidiary methods, as Piotroski F. or Altman Z. models, are used in order to prove the validity of Beneish M. model’s results. Despite the existent differences between the accounting standards in the companies of USA and Lithuania, it is likely that the methods of forensic accounting can also be applicable in Lithuania. With the help of these models, different criteria of the company’s operating activities, that reflect its efficiency from all angles, are being assessed at once. Besides, all of the discussed forensic accounting methods are acknowledged both by scientists and forensic accounting practitionersspecialists.
Tiriamosios apskaitos taikymo būdų identifikacinis tyrimas ; Identificatory research on the application of forensic accounting
Giriūnienė, Gintarė (Autor:in) / Jakunskienė, Eglė (Autor:in) / Giriūnas, Lukas (Autor:in) / Žilinskienė, Inga (Autor:in)
01.01.2019
Studijos kintančioje verslo aplinkoje : straipsnių rinkinys, Vilnius : Lietuvos ekonomikos dėstytojų asociacija, 2019, p. 120-123 ; ISSN 2029-2805 ; eISSN 2029-2813
Aufsatz (Zeitschrift)
Elektronische Ressource
Lithuanian , Englisch
DDC:
710
| BASE | 2017