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Друштвени медији представљају неизоставни део модерног друштва и веома значајан облик социјалне интеракције. Друштвене мреже, као важан део дигиталних медија, одликује једноставно учешће корисника и бројност садржаја које они генеришу. Због значаја друштвених мрежа у промоцији услуга, посебно у туризму, предмет анализе у овом раду су могућности промоције српских манастира на Facebook-u као једној од најзаступљенијих глобалних друштвених мрежа. Анализирали смо Facebook странице десет манастира и утврдили да постоје значајне разлике у ажурности, структури садржаја који се постављају и активности самих корисника, односно пратилаца посматраних Facebook страница.

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Abstract:The recent wave of corporate fraudulent financial reporting demanded global reforms in corporate governance, as well as in financial reporting, in order to regain investors' trust. In current business environment, there is a high demand for forensic accountants because of their knowledge of different areas, including accounting, auditing, law and various investigative skills. However, the main dilemma is what skills forensic accountants should have and whether those are innate traits or skills that could be learned by experience. In this paper, we will try to sublimate the experiences and opinions of various authors in order to determine which skills and traits are re levant to the profession of forensic accountant. Furthermore, we will present the main results of research dealing with this issue, conducted by the American Institute of Certified Public Accountants (AICPA).

Abstract:Countries around the world, especially developed economies, are faced with a number of financial irregularities, as well as non-compliance with accounting standards and legal regulations in the form of criminal and fraudulent actions. Based on previous corporate and accounting scandals, the need for new skills in accounting practice has arisen. The main purpose of those skills is detection of different types of occupational fraud. Forensic accounting represents the application of accounting skills in litigation and criminal proceedings. This area mainly applies standards in the field of accounting and auditing, as well as evaluation of internal controls, fraud risk and any other matter involving accounting expertise in the legal system. The aim of this paper is to analyze development of forensic accounting and the need for its implementation, in order to detect and prevent fraud activities.