Plataus profilio apskaitos specialistų įgūdžių formavimas universitetuose

LTReikia pažymėti, kad Lietuvoje, kitaip nei Jungtinėse Amerikos Valstijose, dar nėra atsiradusios naujos plataus profilio buhalterio profesijos ir aukštosios mokyklos ruošdamos apskaitos specialistus, visiškai neskiria dėmesio tiriamajai apskaitai. Jos egzistencija ne tik leidžia išsiaiškinti didesnį skaičių apgaulių ar jų schemų, vykdomų ir tarptautiniu mastu, bet ir palengvina atitinkamų finansinių nusikaltimų institucijų pareigūnų darbą, nes tiriamosios apskaitos specialistai dažniausiai patys surenka teismo procesui tinkamus įrodymus. Tokios specifinės plataus profilio buhalterio žinios yra ypatingai svarbios siekiant ne tik šalies konkurencingumo skatinimo, bet ir spartesnio įmonių veiklos globalizacijos proceso, nes dažnai tiriamosios apskaitos specialistas suranda tokių įrodymų, kurie teisininkams, neturintiems buhalterinių žinių, praktiškai yra neprieinami. Taigi, šioje sferoje, kuomet šalyje egzistuoja sąlyginai didelis šešėlinės ekonomikos mastas, tiriamoji apskaita prisitaikyti Lietuvoje turi nemažai galimybių ir perspektyvų. Be to, egzistuojant tokiems specialistams, tikėtina, kad sukčiavimas taptų gerokai retesnis ir atsargesnis reiškinys, nes šiuo metu ne tik Lietuvoje, bet ir kitose šešėlinės ekonomikos mastais garsėjančiose valstybėse trūksta pareigūnų, turinčių teisinių ir buhalterinių žinių komplekso. O tik tokių specialistų bei jų veiklą reglamentuojančių atitinkamų įstatymų egzistencija galėtų būti viena iš kovos su šešėline ekonomika priemonių. [Iš leidinio]Reikšminiai žodžiai: Specialistai; Apskaita; Buhalteriai; Specialists; Accounting specialists.

ENIt should be noted that, unlike the United States of America, Lithuania still does not have the new multidisciplinary accountant profession and higher education institutions completely disregard investigative accounting when preparing accounting specialists. Its existence not only enables to detect a greater number of frauds or schemes carried out on an international level, but also facilitate the work of officers of relevant financial crime authorities, due to the fact that investigative accounting specialists usually gather the evidence suitable for court proceedings themselves. Such specific multidisciplinary accounting knowledge is particularly important in order to encourage the country’s competitiveness, as well as a faster company activity globalization process, due to the fact that an investigative accounting specialist usually finds evidence which is practically inaccessible to legal specialists who lack accounting knowledge. Thus, in this field, when a relatively large scale of shadow economy exists in the country, investigative accounting has many opportunities and perspectives to be adapted in Lithuania. Additionally, when such specialists exist, it is likely that fraud would become a much less frequent and more cautious phenomenon, as both Lithuania and other countries known for their high levels of shadow economy lack officers who would have a set of both legal and accounting knowledge. The existence of such specialists and relevant laws regulating their activities could be one of the measures for combating shadow economy. As shown by the carried out scientific literature analysis, multidisciplinary accountant skills can be divided into three main groups.These groups are – key traits and characteristics, main skills and specific skills. First of all, analytical skills is the primary and most important ability of an accountant, which is purposefully formed through investigative accounting – analytical characteristics is the main ability of a financial crime investigation specialist. It should be noted that each accountant should know how to quickly and properly identify financial fraud in his work. Then other equally important key traits and characteristics of a multidisciplinary accountant, such as thoroughness, attention to detail, ethics, responsibility, insight, quick reaction, curiosity, intuitiveness, scepticism, generation of new ideas, assertiveness, etc. are ranked. Investigative accounting specialists are able to apply their accounting knowledge, as well as link it to criminal and civil law, and criminology. Also, these specialists often become witnesses in court, providing strong evidence. The gathered evidence is very valuable, however it is fragile information, because the person gathering the information must try to remain impartial and discreet. If evidence was collected illegally or the person who was being investigated believes that his rights were violated, such evidence could have zero value in court. Therefore, investigative accounting knowledge is necessary for each multidisciplinary accounting specialist. In general, accounting education continues to be restrained by a narrowly defined system which lacks interdisciplinary studies. Main attention is currently paid to methods and the formation of practical and mechanical skills, even though, as stated by Bhasin (2016), an accounting specialist must think creatively.It is necessary to emphasize the fact that the higher education reform must cross the threshold and start encouraging universities to prepare accounting specialist using the “learning outside the circle” method, so that, after finishing his studies, an accounting specialist would have all the aforesaid skills. [From the publication]