{"id":6232,"date":"2025-12-05T09:58:18","date_gmt":"2025-12-05T09:58:18","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6232"},"modified":"2025-12-11T10:50:28","modified_gmt":"2025-12-11T10:50:28","slug":"poslovni-konsultant-broj-145-april-2025","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-145-april-2025\/","title":{"rendered":"POSLOVNI KONSULTANT &#8211; BROJ 145 \/ APRIL 2025"},"content":{"rendered":"<\/p>\n\n\n\n\n<section class=\"issue-detail red-theme\">\n  <div class=\"issue-container\">\n\n    <!-- HEADER -->\n    <header class=\"issue-head\">\n      <h1>Business Consultant \u2013 Issue 145 \/ April 2025<\/h1>\n      <p class=\"issue-lead\">\n        Scientific and professional journal in the fields of economics, finance, accounting, taxation, management, and contemporary business practices.\n      <\/p>\n    <\/header>\n\n    <!-- IMPRESSUM -->\n    <section class=\"issue-section\">\n      <h2>Impressum<\/h2>\n\n      <div class=\"imp-grid\">\n        <div class=\"imp-col\">\n          <dl class=\"imp-list\">\n            <div>\n              <dt>Publisher:<\/dt>\n              <dd>Educational and Consulting Company \u201cFINconsult\u201d Tuzla, Bosnia and Herzegovina<\/dd>\n            <\/div>\n            <div>\n              <dt>Publisher Address:<\/dt>\n              <dd>\n                Armije RBiH 15, 75000 Tuzla<br>\n                tel\/fax: +387 35 277 275 \u00b7 mobile: +387 61 963 917<br>\n                e-mail: finconsult@bih.net.ba\n              <\/dd>\n            <\/div>\n            <div>\n              <dt>Editor-in-Chief:<\/dt>\n              <dd>Prof. Dr. Ismet Kali\u0107, Director of \u201cFINconsult\u201d Tuzla<\/dd>\n            <\/div>\n          <\/dl>\n        <\/div>\n\n        <div class=\"imp-col\">\n          <h3>Editorial Board:<\/h3>\n          <ul class=\"editors-list\">\n            <li>Emeritus Prof. Dr. Adil Kurti\u0107, FINRA University Tuzla<\/li>\n            <li>Prof. Dr. Bahrija Umihani\u0107, Faculty of Economics Tuzla, BiH<\/li>\n            <li>Prof. Dr. Senada Kurtanovi\u0107, Faculty of Economics Biha\u0107, BiH<\/li>\n            <li>Prof. Dr. Helena Bla\u017ei\u0107, Faculty of Economics Rijeka, Croatia<\/li>\n            <li>Prof. Dr. Jasmina Gr\u017eini\u0107, Faculty of Economics Pula, Croatia<\/li>\n            <li>Prof. Dr. Marijana \u0160e\u0107ibovi\u0107, School of Tourism and Management, BiH<\/li>\n            <li>Prof. Dr. Edin Glogi\u0107, FINRA University Tuzla<\/li>\n          <\/ul>\n          <p class=\"imp-meta\">\n            Print: \u201cMikro\u0161tampa\u201d d.o.o. Tuzla<br>\n            ISSN: <strong>1986-5538<\/strong>\n          <\/p>\n        <\/div>\n      <\/div>\n    <\/section>\n\n    <!-- TABLE OF CONTENTS -->\n    <section class=\"issue-section\">\n      <h2>Table of Contents<\/h2>\n\n      <ol class=\"toc-list\">\n        <li>\n          <span class=\"toc-title\">Consolidated Financial Statements \u2013 Accounting and Tax Aspects<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, OR \u00b7 pp. 6\u201326<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Digitalization as a Driver of Internal Control Improvements in the Manufacturing Sector of Bosnia and Herzegovina<\/span>\n          <span class=\"toc-meta\">Prof. Dr. Senada Kurtanovi\u0107, Mag. oec. Edin Avdi\u0107 \u00b7 pp. 27\u201339<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">ESG Reporting \u2013 Challenges in the Accounting Profession<\/span>\n          <span class=\"toc-meta\">Prof. Dr. Semina \u0160kandro \u00b7 pp. 40\u201349<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Criminal Activities and Forensic Auditing<\/span>\n          <span class=\"toc-meta\">Dr. Gordana Lazovi\u0107 \u00b7 pp. 50\u201356<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Theoretical Controversies of Economic Growth in the Context of Climate Change<\/span>\n          <span class=\"toc-meta\">Prof. Dr. Kadrija Hod\u017ei\u0107 \u00b7 pp. 57\u201370<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">BiH Economy Facing the Challenges of the Digital Economy \u2013 The Advanced World and Us<\/span>\n          <span class=\"toc-meta\">Assist. Prof. Dr. Spasenija Mirkovi\u0107, Milka Blagojevi\u0107, dipl. ecc. \u00b7 pp. 71\u201381<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Greenwashing and the Circular Economy<\/span>\n          <span class=\"toc-meta\">Prof. Dr. Veljko Trivun \u00b7 pp. 82\u201389<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Methodology for Implementing Quality Assurance and Improvement in Internal Audit in Public Sector Organizations in FBiH<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, OR \u00b7 pp. 90\u201396<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Cash Transactions in the Br\u010dko District of BiH<\/span>\n          <span class=\"toc-meta\">Mr. Asmir Mujanovi\u0107, OR \u00b7 pp. 97\u2013100<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Amendments to the Law on Value Added Tax in Bosnia and Herzegovina<\/span>\n          <span class=\"toc-meta\">Dr. Milica Vidovi\u0107 \u00b7 p. 101<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Case Law Sentences<\/span>\n          <span class=\"toc-meta\">Dr. Faruk Latifovi\u0107 \u00b7 pp. 102\u2013106<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Questions and Answers (Direct and Indirect Taxes, Labour Relations, and Finance)<\/span>\n          <span class=\"toc-meta\">pp. 107\u2013117<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"toc-meta\">pp. 118\u2013136<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n          <span class=\"toc-meta\">pp. 137\u2013138<\/span>\n        <\/li>\n      <\/ol>\n    <\/section>\n\n    <!-- ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Articles with Abstracts<\/h2>\n\n      <!-- 1 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>1) Consolidated Financial Statements \u2013 Accounting and Tax Aspects<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 6\u201326<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Almira Huri\u0107, OR<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Consolidation is the process of combining primary financial statements carried out by legal entities that are a parent in relation to a subsidiary. Consolidation of financial statements arises from a situation in which one business entity acquires ownership (shares or interests) in other legal entities which, even after the business combination, continue to exist as separate legal entities. In this situation, each company, after acquiring shares or interests in another company, retains its own accounting records and prepares its own financial statements. The entities required to prepare consolidated financial statements are prescribed by IFRS 10 \u2013 Consolidated Financial Statements and IAS 28 \u2013 Investments in Associates and Joint Ventures, as well as by the Law on Accounting and Auditing in FBiH, while tax consolidation is prescribed and enabled under certain conditions by the Law on Corporate Income Tax of the Federation of Bosnia and Herzegovina.\n          The new Law on Accounting and Auditing in FBiH addresses the issue of consolidated financial statements in significantly more detail and, unlike the former law, is more closely aligned with International Accounting Standards and International Financial Reporting Standards. However, it is still based on a conventional approach to the consolidation scope, without recognising the elements of control in accordance with IFRS 10.<br><br>\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> consolidation, financial statements, control\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> H2, H25<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 2 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>2) Digitalization as a Driver of Internal Control Improvements in the Manufacturing Sector of Bosnia and Herzegovina<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 27\u201339<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Senada Kurtanovi\u0107, Mag. oec. Edin Avdi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The subject of this paper is to determine the impact of digitalization on the effectiveness of internal controls in manufacturing companies in BiH, and in this regard the general objective of the research is to identify and verify the relationship between digitalization and the effectiveness of internal controls. The main instrument for data collection was a questionnaire survey. The paper is structured in three parts. The first part provides the theoretical background on internal controls. The second part presents key insights into the digitalization of business processes, while the empirical part of the research is presented in the third part of the paper. The research results indicate the need for and the benefits of implementing modern solutions in the area of internal controls in manufacturing companies in BiH.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> internal controls, digitalization, financial statements, information system, management\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> L86, F38<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 3 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>3) ESG Reporting \u2013 Challenges in the Accounting Profession<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 40\u201349<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Semina \u0160kandro<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The response to preserving the environment and socially responsible behaviour of individuals and business entities lies in the responsible conduct of managers through the implementation of ESG principles and the establishment of sustainable operations of business entities.\n          With the adoption of the Non-Financial Reporting Directive in 2017, No. 2014\/95\/EU, ESG reporting became an obligation for certain large companies, groups, and public interest entities in the European Union. Unlike financial reporting, which is formalised and clearly defined, ESG reporting is not strictly formalised and is designed in such a way that, through certain recommendations, it can be aligned with selected international standards. ESG reporting represents a qualitative presentation of quantitative measurements regarding the impact of a business entity on the environment, social surroundings, and the way the organisation is governed. The challenge for the accounting profession lies in the establishment, functioning, and improvement of ESG reporting, as well as in the differing understanding of ESG reporting among managers. ESG (environmental, social, governance) reporting is the process of creating and publishing reports by business entities on their impact on the environment, social surroundings, and corporate governance. The aim of this paper is to highlight the obligation of ESG reporting and the challenges that the accounting profession will face with the entry into force of this obligation for reporting entities.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> reporting, ESG \u2013 non-financial reporting, accounting\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M41, P56, O14<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 4 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>4) Criminal Activities and Forensic Auditing<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 50\u201356<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr. Gordana Lazovi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Forensic accounting and auditing are of exceptional importance when it comes to criminal activities in financial statements. In everyday life, there are many reasons why a particular person may commit a criminal offence in the form of manipulation of financial statements, and these reasons are numerous, ranging from pressures at work or in life, perceived opportunities, to rationalising attitudes.\n          Forensic auditing is usually carried out in circumstances where there is suspicion or an indication of the possibility of criminal activities occurring in financial statements. For the auditor to be able, with their experience and expertise, to assist in identifying and eliminating financial manipulations, they must possess a wide range of knowledge and skills that do not relate only to accounting and auditing, but also to other competencies such as economic, legal, criminological, psychological, and sociological aspects. In addition, the auditor must have a well-developed intuition, examine minor details, and at the same time be able to see the broader picture.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> forensic accounting and auditing, criminal activities, manipulations, financial statements\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M42, K13, O17<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 5 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>5) Theoretical Controversies of Economic Growth in the Context of Climate Change<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 57\u201370<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Kadrija Hod\u017ei\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The results of numerous studies clearly reveal that economic growth is among the most important factors driving climate change. A higher level of economic activity implies greater energy use. Climate change not only limits economic development and growth, but also threatens the economic collapse of civilisation, thus raising the fundamental question of whether the continuation of economic growth based on the existing neoclassical approach is feasible and even desirable.\n          Nevertheless, despite broad consensus that economic growth contributes to climate change, views sharply differ on whether the continuation of economic growth can be reconciled with the mitigation of climate change. In the context of scientific and public debate on how to align economic prosperity with environmental sustainability, a wide range of perspectives and narratives is presented. At the beginning of the 21st century, four approaches crystallised on this issue: opposite the traditional approach (the neoclassical view of the sources of economic growth) stand, on one hand, advocacy of green growth and the concept of sustainable development, and on the other, the idea of degrowth, while in recent years the views of green theology have also been developed. Each of these approaches offers particular perspectives for preserving the environment and achieving economic prosperity, but they differ in emphasis and method. The aim of this paper is to broaden the understanding of the reasons for divergent assessments of these approaches regarding the social validity of the concept of economic growth, and to open the thesis of their complementarity and possible mutual reinforcement.<br><br>\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> economic growth, climate change, green economy and sustainable development, degrowth theory, green theology\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> O1, F63<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 6 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>6) BiH Economy Facing the Challenges of the Digital Economy \u2013 The Advanced World and Us<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 71\u201381<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Assist. Prof. Dr. Spasenija Mirkovi\u0107, Milka Blagojevi\u0107, dipl. ecc.<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          In today\u2019s business environment, the impact of technology on the creation of competitive advantage, regardless of the size and type of company, has never been stronger. Under the influence of technology use, the global economy is undergoing digital transformation, and this is happening at tremendous speed. Today\u2019s economic reality is dominated by activity resulting from billions of online connections between people, companies, devices, data, and processes. The backbone of the digital economy is hyperconnection. Everything is interconnected, which means an increasing connectivity of people, organisations, and devices arising from the internet, mobile technology, smart devices, and internet-connected objects.\n          Digitalization has caused part of the economy to function differently. Therefore, the definition of the digital economy cannot be exhausted by the old definition of the economy as a science whose task is \u201crational use of scarce resources\u201d. The digital economy is not an economy of scarce resources, but an economy of abundance, an economy of free things. It is more than an economy, as it represents a network of global activities (not just economic ones). It is based on the internet, i.e. hyperconnections, and operates through digital technology and electronic transactions. It is grounded in information, knowledge, and ideas.\n          Although it \u201cdestroys\u201d some models and business patterns, it cannot be said that it completely eliminates the old economy. Digital transformation in Bosnia and Herzegovina is gradually accelerating. However, its full potential is still not being exploited. Digital transformation does not imply only new technologies; it requires the reorganisation of structures, work processes, skills, culture, and ways of thinking. One of the key elements of innovation is young people. This is extremely important in the context of BiH, where there is a strong trend of mass emigration, especially of young people. Therefore, creating systems and developing digitalization can offer various opportunities and perspectives for young people to express their talent here in BiH, instead of somewhere else.<br><br>\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> Bosnia and Herzegovina, economy, digital transformation\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> O33, O32, L86, F63<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 7 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>7) Greenwashing and the Circular Economy<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 82\u201389<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Veljko Trivun<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Greenwashing is the process of exerting false pressure or using misleading (false) information about how environmentally friendly a company\u2019s products are. Greenwashing includes making unfounded claims to deceive consumers into believing that a company\u2019s products are environmentally friendly and that they have a greater positive impact on the environment. This makes such products more acceptable to consumers, while the company itself achieves greater economic effects.\n          Greenwashing is a play on words derived from the expression \u201cwhitewashing\u201d, which means the use of false information to intentionally conceal defects in products, errors, or false characteristics of products, all in an attempt to make the situation appear less bad than it actually is. In economic terms, the circular economy is a model of production and consumption that involves sharing, leasing, reusing, repairing, refurbishing, and recycling existing materials and products for as long as possible. In this way, the life cycle of products is extended.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> greenwashing, whitewashing, misleading information, environmentally friendly, false product characteristic\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> Q57, P48<\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <!-- OTHER CONTENT -->\n    <section class=\"issue-section\">\n      <h2>Other Contents<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">Methodology for Implementing Quality Assurance and Improvement in Internal Audit in Public Sector Organizations in FBiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 pp. 90\u201396<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Cash Transactions in the Br\u010dko District of BiH<\/span>\n          <span class=\"extra-meta\">Author: Mr. Asmir Mujanovi\u0107, OR \u00b7 pp. 97\u2013100<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Amendments to the Law on Value Added Tax in BiH<\/span>\n          <span class=\"extra-meta\">Author: Dr. Milica Vidovi\u0107 \u00b7 p. 101<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Case Law Sentences<\/span>\n          <span class=\"extra-meta\">Author: Dr. Faruk Latifovi\u0107 \u00b7 pp. 102\u2013106<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Questions and Answers (Direct and Indirect Taxes, Labour Relations, and Finance)<\/span>\n          <span class=\"extra-meta\">pp. 107\u2013117<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Statistical Data and Support Service<\/span>\n          <span class=\"extra-meta\">pp. 118\u2013136<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n          <span class=\"extra-meta\">pp. 137\u2013138<\/span>\n        <\/li>\n      <\/ul>\n    <\/section>\n\n    <!-- CTA: SUBSCRIPTION -->\n    <section class=\"issue-section issue-cta-wrap\">\n      <div class=\"issue-cta-text\">\n        <p>\n          For access to all issues of the \u201cBusiness Consultant\u201d journal and to obtain an annual subscription,\n          you may register via the official online form.\n        <\/p>\n      <\/div>\n      <div class=\"issue-cta-btn\">\n        <a href=\"https:\/\/finconsult.ba\/en\/prijava-za-casopis\/\" class=\"issue-cta-link\">\n          Journal Subscription \u2013 \u201cBusiness Consultant\u201d\n        <\/a>\n      <\/div>\n    <\/section>\n\n  <\/div>\n<\/section>\n\n<style>\n.red-theme {\n  --primary: #8c1b1b;\n  --primary-light: 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