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master's thesis
PRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR”
Diplomski rad
2021. urn:nbn:hr:124:201133
Ćutuk, Marijana
University of Split
Faculty of economics Split

Cite this document

Ćutuk, M. (2021). PRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR” : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:201133

Ćutuk, Marijana. "PRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR” : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:201133

Ćutuk, Marijana. "PRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR” : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:201133

Ćutuk, M. (2021). 'PRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR” : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:201133

Ćutuk M. PRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR” : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:124:201133

M. Ćutuk, "PRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR” : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:201133

Metadata
TitlePRIMJENA MODELA TROKUTA PRIJEVARE U ANALIZI KORPORATIVNOG SKANDALA KONCERNA “AGROKOR” : Diplomski rad
AuthorMarijana Ćutuk
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Diplomski rad „Primjena modela trokuta prijevare u analizi korporativnog skandala koncerna Agrokor“ daje analizu i uvid u računovodstveno-revizijski korporativni skandal analiziran primjenom modela trokuta prijevare na jednom od najvećih i najznačajnijih događaja u povijesti ekonomije Republike Hrvatske – slomu koncerna Agrokor. Analiza je obuhvatila podatke revizije neovisnog revizorskog društva dostupne u Konsolidiranom financijskom izvještaju za 2016. godinu. Rad također opisuje, analizira te uspoređuje druge poznate slučajeve financijskih prijevara te u konačnici daje opsežan uvid u najveći korporativni skandal u Republici Hrvatskoj. Elementi prijevare koji su se dogodili u korporativnom kriminalnu koncerna Agrokor bili su usmjereni na stjecanje vlastite koristi menadžera na uštrb koncerna, što se odrazilo negativno na ekonomsko poslovanje koncerna te je impliciralo potencijalni bankrot koncerna koji se nije dogodio zahvaljujući isključivo promptnoj reakciji Vlade Republike Hrvatske, dodjelom privremenog povjerenika za upravljanje koncernom te poduzimanjem promptnih mjera podmirenja tekućih dugovanja dobavljačima koji su prvotno obustavili ispostavu maloprodajne robe. Glavni akteri cjelokupnog korporativnog kriminalnog procesa iskazali su stav odricanja odgovornosti za nastalu štetu, kao i nepriznavanje krivnje za otkrivene manipulativne procese, iako je pravna i kriminalistička istraga pokazala drukčije rezultate što će ovaj rad pokušati prikazati kroz elemente modela trokuta prijevare.
Abstract (english)
The thesis "Application of the fraud triangle model in the analysis of the corporate scandal of the Agrokor Group" provides a quantitative analysis and insight into the accounting and auditing corporate scandal analyzed by applying the fraud triangle model at one of the largest and most significant events in the history of the Croatian economy. The paper describes, analyzes and compares other known cases of financial fraud and ultimately provides an extensive insight into the largest corporate scandal in the Republic of Croatia. Elements of fraud that occurred in the corporate criminal concern Agrokor were aimed at gaining the manager's own benefit at the expense of the concern, which had a negative impact on the economic operations of the concern and implied a potential bankruptcy of the concern which did not occur due to the prompt reaction interim commissioner for the management of the concern and by taking prompt measures to settle current debts to suppliers who initially suspended the branch of retail goods. The main actors of the entire corporate criminal process expressed the attitude of denying responsibility for the damage, as well as not admitting guilt for the detected manipulative processes, although legal and criminal investigation showed different results, which this paper will try to show through elements of the fraud triangle model.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:201133
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-10-20 08:18:23