magistrsko delo
Tamara Koprivnik (Author), Iztok Kolar (Mentor)

Abstract

Še vedno živimo v času slabega gospodarskega stanja, katerega posledice se kažejo tudi v porastu gospodarskega kriminala. Glede na to, da je gospodarski kriminal vedno težje odkrivati, so lahko žvižgači ključnega pomena pri odkrivanju in preprečevanju le-tega. V podjetjih so pogosto priča gospodarskemu kriminalu ravno računovodje, zato smo se v magistrskem delu osredotočili na njih. Problem, ki smo si ga zastavili v magistrskem delu je, da ni znano, kateri demografski dejavniki vplivajo na obnašanje računovodij v Sloveniji, kadar gre za pripravljenost žvižganja o neetičnih dejanjih. V teoretičnem delu magistrskega dela smo najprej s pomočjo različne literature predstavili pojem gospodarskega kriminala in proučili povezanost gospodarskega kriminala z računovodstvom. V nadaljevanju smo predstavili pojem žvižganja in opredelili pojem žvižgač ter predstavili posledice žvižganja in preučili, kako je s pravno zaščito žvižgačev pri nas. Raziskavo smo izvedli med računovodji s pomočjo anketnega vprašalnika. V raziskavi smo preverjali razlike med računovodji o nameri za prijavo glede na demografske spremenljivke z zastavljenimi scenariji. Pridobljene odgovore računovodij smo analizirali s pomočjo statističnega programa SPSS. Z analizo rezultatov glede na zastavljene scenarije smo ugotovili, da so anketirani računovodje mnenja, da je manj verjetno, da bodo računovodje v opisanih scenarijih pripravljeni žvižgati ustreznim organom o ugotovljenih nepravilnostih. Rezultati pri preverjanju zastavljenih hipotez so pokazali, da med pripravljenostjo za žvižganje do neetičnega ravnanja glede na demografske spremenljivke ne obstajajo statistično značilne razlike. Vseh šest postavljenih hipotez smo ovrgli.

Keywords

gospodarski kriminal;kazniva dejanja;žvižgači;računovodstvo;računovodski delavci;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [T. Koprivnik]
UDC: 343.3/.7:657(043.2)
COBISS: 12448284 Link will open in a new window
Views: 1054
Downloads: 162
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Other data

Secondary language: English
Secondary title: ǂThe ǂbehavior of whistleblowers in accounting - the case of Slovenia
Secondary abstract: We still live in a time of poor economic conditions, the impact of which is reflected in the increase of economic crime. Since economic crime remains difficult to detect, whistleblowers are essential in the detection and prevention of economic crime. As accountants often witness economic crime in companies, the focus in this master’s thesis is on them. The problem we focused on in this master’s thesis is that the exact demographic factors that influence the behaviour of the accountants in Slovenia when it comes to willingness to blow the whistle on unethical behaviour in companies are not known. In the theoretical part of the master’s thesis, we first introduced the concept of economic crime using various literary sources and we studied the connection between economic crime and accounting. Next, we presented the concept of whistleblowing and whistleblower, as well as studied the legal protection of whistleblowers in Slovenia. The research was conducted among accountants through a questionnaire. In this study, we examined the differences between the accountants’ intentions to report an offence based on the demographic variables with given scenarios. The acquired accountants’ answers were analysed with SPSS statistical program. By analysing the results, we established that the accountants that participated in the survey thought that it was less likely that accountants in the described scenarios would be willing to blow the whistle on uncovered irregularities to the authorities. The results have shown that there are no statistically significant differences considering demographic variables when it comes to readiness to report an offence. All six hypotheses were refuted.
Secondary keywords: economic crime;offences;accounting;accountant;whistleblowing;whistleblower;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 66 str., 4 str. pril.
ID: 9140584