"Scientific research" Almanac

More titles

• 

  INTERESTS AND BEHAVIOUR – MANAGERIAL ASPECTS

  Managing employees’ behaviour is a challenge that every leader has to face and is closely related to managing their interests. Changing human behaviour is a gradual process because behavioural change is the most difficult and slowest to achieve, and the outcome is expected in the long run. The main objective of this research is to study the ... Managing employees’ behaviour is a challenge that every leader has to face and is closely related to managing their interests. Changing human behaviour is a gradual process because behavioural change is the most difficult and slowest to achieve, and the outcome is expected in the long run. The main objective of this research is to study the theoretical and empirical aspects of the categories of “interests” and “behaviour” in terms of their functional and rational integration in the management process. The research thesis is based on the assumption that interests and behaviour are interrelated and interactive in the management process. To prove the thesis, the authors have set the following tasks: • to review and analyse the relationship between “interests” and “behaviour” in the field of management; • to present theoretical grounds for the impact of interests on behaviour; • to conduct an empirical survey for verification of the thesis; • to summarize and systematize the scientific and empirical results and outline the contributing points. The conducted research confirms the research thesis, outlining the scientific and applied results of the research as follows: a generalized, systematized and analysed conceptual apparatus, which enriches the scientific theory in the field of management and administration; opportunities for influence and interaction between interests and behaviour are presented; techniques and mechanisms ensuring the sustainable management of the organization are explored. Recommendations and proposals for balanced and sustainable development of internal organizational relations are presented.

• 

  CHARACTERISTICS OF FRAUD AND PERPETRATORS OF FRAUD

  The development of economic processes and activities raises the need for adequate knowledge and skills related to fraud detection. The relevance of the study is related to the continuous change and development of the means and approaches used by the control bodies, the emerging phenomena and processes requiring innovative thinking and the ... The development of economic processes and activities raises the need for adequate knowledge and skills related to fraud detection. The relevance of the study is related to the continuous change and development of the means and approaches used by the control bodies, the emerging phenomena and processes requiring innovative thinking and the developing technologies and software tools for financial fraud. The purpose of the research study is to identify the inherent characteristics of financial fraud and their perpetrators by analysing the regulations governing its manifestations and systematizing the types of financial fraud. The goal is achieved by performing the following tasks: defining the concept of "fraud"; outlining the main features of financial fraud; analysis of the legal framework; systematizing the types of financial fraud by certain indicators; examining the profile of the perpetrator of financial fraud. The thesis being defended is that financial fraud is a dynamic and complex phenomenon that requires adequate measures by the control and judicial authorities, taking into account the changes in the profile of the perpetrators and the methods of committing misconduct. As a result of the study, the legal regulation of financial fraud was systematized, criteria for their differentiation were drawn up and the characteristics and profile of the perpetrators of financial fraud were drawn up.

• 

  THE ROLE OF INTERNAL AND EXTERNAL AUDITORS FOR IDENTIFYING FRAUDS IN ORGANIZATIONS

  The variety of ways and approaches to fraud necessitates the updating of measures and mechanisms to identify and limit them. By properly implementing these mechanisms and approaches, the risk assessment and the display of indicators signalling misconduct contribute to reducing them and improving the effectiveness of the control impact. The ... The variety of ways and approaches to fraud necessitates the updating of measures and mechanisms to identify and limit them. By properly implementing these mechanisms and approaches, the risk assessment and the display of indicators signalling misconduct contribute to reducing them and improving the effectiveness of the control impact. The relevance of the study is due to the growing threat of spreading fraud and the need for adequate and timely measures to limit them. The purpose of the research study is to outline the possible actions to curb fraud, applied by internal and external auditors, as well as to examine the methodology used in the preparation of fraud risk assessments. The tasks are as follows: to clarify the role of internal audit in combating fraud; examining methodological guidelines for fraud risk assessment; implementation of anti-fraud management measures and adequate audit procedures. The thesis being defended is that fraud is a complex phenomenon and the role of internal and external auditors is essential for detecting and limiting it by applying innovative and adequate methods. The study substantiates the relationship between management actions and the ability to prevent and detect fraud, as well as the conditionality of audit procedures, performed by external auditors on the type and nature of possible fraudulent financial reporting schemes.