Tiriamosios apskaitos taikymo būdų identifikacinis tyrimas

LTNors tiriamoji apskaita dažnai yra prilyginama kūrybinei apskaitai, ji pasaulyje egzistuoja pakankamai seniai. Didėjant verslo aplinkos poveikiui verslo subjektų atžvilgiu, šios apskaitos šakos populiarumas sparčiai auga, todėl ir mokslinių tyrimų šioje srityje yra atlikta ganėtinai daug, deja, Lietuvoje kol kas ši tema praktiškai yra nenagrinėta. Tačiau tenka pažymėti, kad atlikti tyrimai tiriamosios apskaitos sampratą pateikia tik nagrinėjamame kontekste, todėl yra ganėtinai sunku pasakyti kas vis dėlto yra tiriamoji apskaita ir kokie būdai gali būti taikytini Lietuvoje. Taigi straipsnio tikslas yra išsiaiškinti kokie tiriamosios apskaitos būdai būtų patraukliausi ir kodėl taikyti Lietuvoje. Atlikta gerosios praktikos analizė įgalina teigti, kad Lietuvoje, kaip ir bet kokioje kitoje šalyje tiriamosios apskaitos taikymas būtų tikslingas, tačiau nėra visiškai aišku kokius ir kaip tiriamosios apskaitos būdus reiktų taikyti. Deja reikia konstatuoti faktą, kad tokios analizės Lietuvoje dar nėra atlikta, todėl atlikus tiriamosios apskaitos taikymo būdų Lietuvoje vertinimą teoriniu aspektu būtina pažymėti ir šių specialistų rengimo universitetuose ar kitose šalies aukštosiose mokyklose poreikį. [Iš leidinio]Reikšminiai žodžiai: Tiriamoji apskaita; Metodika; Tiriamosios apskaitos būdai ir metodai; Forensic accounting; Methodics; Application methods.

ENEven 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. [From the publication]