Abstract
In the text of this scientific research we pointed out the natural correlation between the phenomenon of undertaking manipulative actions on financial and accounting reports by corporations, in circumstances of intensification, acceleration, as well as multiplication of fiscal pressure by the representatives of the management at the macroeconomic level. Also, with explications and scientific conclusions, we pointed out the destabilizing moments of consistent implementation of the principles of corporate governance, particularly in the circumstances of actual resorting to the use of different techniques of financial malversations by corporations or microeconomic entities as well as by individual households, because, in the etymological sense, they are also accepted as microeconomic subjects. At the same time, with the technique of optical laser guidance, we marked economic barriers and in the constellation of the subject matter without tendentious finger-pointing at individuals. Exclusively, using the technique of criticizing the contaminated state, the detection of neuralgic points of inhibition of optimal economic flows was performed, analysed through the prism of the need to respect the principles of corporate management.
Highlights
Human consciousness, which is related to current analysis, and, simultaneously, specific per se, business consciousness, today, in the form of inherency, has unlimited value
The practice so far has shown that most manipulations in the financial statements are realized by manipulating expenses and income in the Income Statement and by manipulating liabilities and assets in the Balance Sheet. (Cvetković & Petković, 2017, p. 317)
Malversations are a broader concept in which, as a subclass or subgroup, there are criminal acts in the financial statements that are only interesting for the theory and practice of auditing, due to the negative impact they may have on the financial statements (Petković, 2010, p. 9)
Summary
Human consciousness, which is related to current analysis, and, simultaneously, specific per se, business consciousness, today, in the form of inherency, has unlimited value. The decision-making process in general, and in particular business-active provenance, is de facto determined by the quality of both human and corporate consciousness. By scientific methods, first of all analysis vs synthesis, induction vs deduction, as well as comparison of desktop derived data, with complementary explications, current research, we will confirm or refute the hypothesis about the existence of correlation in general, and direction and intensity of reaction of microeconomic subjects to economic policy measures, from the sphere of macroeconomic management. In the context of more sophisticated thinking, whether the market, by vocation, must be of ruthless provenance, i.e. function according to the principle of extermination of competing corporations on one hand, or enable the implementation of recognized elements of monopolistic behaviour, on the other hand
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