Primerjava etike knjigovodje male družbe s pridobitno dejavnostjo in etike knjigovodje računovodskega servisa male družbe s pridobitno dejavnostjo

diplomsko delo

Špela Bolarič (Author), Iztok Kolar (Mentor)

Abstract

V diplomski nalogi smo se osredotočili na etiko knjigovodjev oz. primerjavo med etiko računovodij računovodskih servisov malih družb s pridobitno dejavnostjo in kjnigovodjev malih družb s pridobitno dejavnostjo. Na začetku smo predstavili pojav in pojem etike, ter kodekse in pravnoformalne vire, ki posegajo v etiko knjigovodstva in računovodstva. Zanimalo nas je s katerimi etičnimi dilemami in spornimi praksami se srečujejo knjigovodje računovodskih servisov in knjigovodje v malih družbah. Ugotovili smo, da se z etičnimi dilemami pri vodenju knjig pogosteje srečujejo knjigovodji, zaposleni v računovodskih servisih. Prednost pri odločitvah dajejo etičnemu kodeksu. Knjigovodji zaposleni v malih družbah se redkeje srečuejo z etičnimi dilemami, pri odločitvah sledijo zakonu.

Keywords

knjigovodja;računovodja;morala;etika;poslovna etika;poklicna etika;etični kodeks;računovodski servisi;profitne organizacije;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[Š. Bolarič]
UDC:	657:174(043.2)
COBISS:	12457756
Views:	678
Downloads:	49
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	ǂA ǂcomparison of bookkeeping ethics in a small company with profitable activity and bookkeeping ethics of an accounting service of a small company with profitable activity
Secondary abstract:	In the thesis, we focus on the ethics of bookkeepers and the comparison of the ethics of accountants of accounting firms of small companies with economic activity with bookkeepers at small companies with economic activity. First, we present the phenomenon and the concept of ethics as well as the codes and legally formal sources that deal with the ethics of bookkeeping and of accounting. We were interested in the ethical dilemmas and the controversial practices that bookkeepers of accounting firms and bookkeepers at small companies face. We found that ethical dilemmas in bookkeeping were more often encountered by bookkeepers employed in accounting firms. Here, bookkeepers give precedence in decision making to the ethical code. Bookkeepers employed at small companies face ethical dilemmas less frequently and follow the law in their decision making.
Secondary keywords:	bookkeeper of an accounting firm;bookkeeper of a small company;code of professional ethics;ethical dilemmas;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 59 str., 3 str. pril.
ID:	9140468