Vpliv vere na računovodje

magistrsko delo

Rebeka Ostroško (Author), Iztok Kolar (Mentor)

Abstract

Na računovodstvo vplivajo raznovrstni dejavniki med njimi tudi religija. V magistrski nalogi smo preučevali vpliv dveh največjih svetovnih religij na računovodenje t.j. krščanstva in islama. Skozi zgodovino krščanstva lahko zasledimo, da se je odnos med svetim in profanim skozi obdobja spreminjal, vendar je krščanstvo razmeroma hitro začelo ločevati med svetim in profanim, zato v današnjem času krščanske države priznavajo ločnico med svetim in profanim, nasprotno pa islam tega ne priznava. Islam posveča veliko pozornosti poslovnim dejavnostim in Bogu, zato so v Koranu predpisane zahtevane smernice za človekovo odrešenje tako na tem svetu kot tudi v drugem svetu. Posledično mora biti končni cilj poslovanja oz. vseh ekonomskih dejavnosti odrešenje in računovodstvo mora biti usklajeno s tem ciljem kot predstavitveno orodje za posredovanje informacij v ekonomskem okolju.

Keywords

računovodstvo;bančništvo;standardi;religija;krščanstvo;islam;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[R. Ostroško]
UDC:	657.1(043.2)
COBISS:	12970780
Views:	1203
Downloads:	95
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂinfluence of religion on accounting
Secondary abstract:	Religion is one of the many factors that have the impacts on accounting. In the master's thesis we studied the influence of the two largest religions of the world on accounting: Christianity and Islam. Through the history of Christianity, we can see that the relationship between the holy and the profane changed throughout the periods, but Christianity began relatively quickly to separate between the holy ones and to the profane. Therefore, in the present day of the Christian states, the dividing line between the holy and profane is recognizable.On the contrary, Islam does not recognize this. Islam pays great attention to business activities and God. For this reason the Koran sets forth the required guidelines for mankind salvation in this world, as well as in the other world.Consequently, the ultimate goal of the business or of all economic activities must be salvation and accounting must be consistent with this objective as a demonstration tool for the transmission of information in the economic environment.
Secondary keywords:	Accounting;religion;Christianity;Islam.;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 80 str., 8 str. pril.
ID:	10874217