TFL Vsebine / Revija Poslovodno računovodstvo

Avtor obravnava dva dejavnika v trikotniku prevar, in sicer motiv ter osmišljanje z drugega zornega kota. Pri tem razloži razliko med pohlepom in željo po večji rezervi. Obenem razloži zakon dodane vrednosti in njegov vpliv na obnašanje ljudi. Ljudje čutijo, kdaj so izkoriščani. Tedaj je namreč njihova udeležba v dodani vrednosti premajhna glede na njihov prispevek. Avtor poudari, da neupoštevanje zakona dodane vrednosti pomembno prispeva k pojavu prevar. Upoštevanje tega širšega pogleda zahteva pomembne spremembe v razmišljanju, kulturi in zakonodaji.

The author deals with two factors in the triangle of fraud, namely the motive and the rationalization from another point of view. In doing so he explains the difference between greed and the desire for greater reserve. At the same time, it explains the added value law and its impact on the behavior of people. People feel when they are exploited. At that time, their participation in value added is insufficient according to their contribution. The author emphasizes that failure to comply with the added value law makes a major contribution to the occurrence of fraud. Consideration of this broader view requires important changes in thinking, culture and legislation.