diplomsko delo
Sandra Planinčić (Author), Iztok Kolar (Mentor)

Abstract

Etika je del vsakega posameznika, osebna etična stališča se prenašajo tudi v poslovni svet. V računovodstvu je pomen etike še posebej izrazit, saj je računovodja vpet v poslovno ravnanje in odgovarja različnim interesnim skupinam. Etično ravnanje računovodij je bistveno za ustrezen položaj in verodostojnost računovodske stroke zato se vse več pozornosti posveča samemu delovanju računovodske stroke ter upoštevanju njenih etičnih standardov. Kodeks poklicne etike računovodij predstavlja napotek in obvezo za poklicno delovanje računovodij. Računovodjem nudi oporo pri delovanju v skladu z osebnimi vrednotami in vrednotami okolja ter pomoč pri doseganju zaupanja nadrejenih in lastnikov. Opravili smo empirično raziskavo o odnosu do etike dveh ciljnih skupin računovodij, in sicer tisti, ki opravljajo svoje poklicno delo v nepridobitni dejavnosti in drugi, ki delo opravljajo v računovodskem servisu s pridobitno dejavnostjo. Na podlagi rezultatov raziskave lahko sklepamo, da računovodje pri opravljanju svojega poklicnega dela niso svobodni in neodvisni. Rezultat je vsekakor zaskrbljujoč, saj je posledično lahko vprašljivo ravnanje računovodij v skladu s pravili stroke in lastnim poklicno- etičnim prepričanjem.

Keywords

računovodja;morala;etika;poslovna etika;poklicna etika;etični kodeks;neprofitne organizacije;profitne organizacije;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [S. Planinčić]
UDC: 657:174(043.2)
COBISS: 12456220 Link will open in a new window
Views: 751
Downloads: 70
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Other data

Secondary language: English
Secondary title: Comparing business ethics of a bookkeeper in a nonprofit organisation vs. ethics of a bookkeeper in an accounting service
Secondary abstract: Everyone has their own ethics and personal ethical positions tend to extend into the business world as well. Ethics is especially important in accounting, considering that accountants are part of business activities and hold responsibility to various interest groups. Ethical conduct is essential for the credibility of the accounting profession, which is why the amount of attention paid to how accounting operates and to following its ethical standards is increasing. The Code of Ethics for Professional Accountants represents guidance and a commitment for the professional conduct of accountants. It offers accountants support in carrying out work in line with their personal values and those of their environment, and in gaining the trust of their superiors and company owners. We conducted an empirical study on the attitude to ethics of two target groups of accountants, namely those working in a non-profit organization and those in an accounting service. The results of the study led us to the conclusion that accountants are not free and independent in the performance of their work. These results are definitely a cause for concern as they may bring into question whether the conduct of accountants really is in line with the rules of the profession and their own professional and ethical convictions.
Secondary keywords: Ethics;Accountants;Independence;Code of Ethics for Professional Accountants;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 49 str., 8 str. pril.
ID: 9140919