magistrsko delo
Abstract
Računovodski strokovnjak mora biti neoporečen, nepristranski, strokovno usposobljen in skrben. Spoštovati mora zaupnost informacij in se v poklicu ustrezno obnašati. Njegovo delo mora biti neoporečno in narejeno kar se da strokovno, skrbeti mora tudi za razvoj stroke ter ugled poklica. Računovodjevo odgovornost lahko obravnavamo z različnih zornih kotov, kot sta npr. formalnopravni in moralno etični vidik. Z naraščajočo vlogo računovodje se povečuje tudi njegova odgovornost do poslovodstva, delničarjev, zaposlenih ter drugih oseb. Odgovornost je treba oceniti kar najbolj objektivno, pri tem pa je moralno upoštevati tudi širšo družbeno odgovornost. Odgovornost je kompleksen pojem, ki ga ne moremo doseči samo z uresničevanjem predpisanih norm, sem spada tudi računovodjeva kultura, etika in njegove osebne lastnosti. Računovodja se pri svojem delu ne sme posluževati nedovoljenih sredstev, ki bi spravljale v ugodnejši položaj določene posameznike oziroma skupine. Odgovorno računovodenje, v sklopu katerega deluje odgovorni računovodja, mora temeljiti na znanstvenih dognanjih.
Keywords
računovodstvo;računovodja;odgovornost;strokovnost;poslovna etika;prevare;kazniva dejanja;
Data
Language: |
Slovenian |
Year of publishing: |
2016 |
Typology: |
2.09 - Master's Thesis |
Organization: |
UM EPF - Faculty of Economics and Business |
Publisher: |
[S. Kremzer] |
UDC: |
657:174(043.2) |
COBISS: |
12451868
|
Views: |
859 |
Downloads: |
113 |
Average score: |
0 (0 votes) |
Metadata: |
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Other data
Secondary language: |
English |
Secondary title: |
Accountable/responsible accountant and accountable/responsible accounting as a science |
Secondary abstract: |
A professional accountant should be impeccable, impartial, professionally competent, and diligent. He/she should respect information confidentiality and be committed to ethical professional practice. His/her work should be done with integrity and professionally, taking into account and ensuring the development and the reputation of the profession. The accountant’s responsibility can be considered from different perspectives, e.g. formal legal and ethical moral aspects. The increasing role of the accountant also affects the accountant’s responsibility in respect of management, shareholders, employees, and other persons. Responsibility should be assessed as objectively as possible morally taking into account a wider social responsibility. Responsibility is a complex concept, which cannot be achieved only through the implementation of prescribed norms, but should also include the accountant’s culture, ethics, and his/her personal characteristics. In his/her work, the accountant should not use illicit means, which would provide a more favourable position for certain individuals or groups. Responsible accounting, in which a responsible accountant operates, should be based on scientific findings. |
Secondary keywords: |
accountant;accounting department;accounting;responsibility;fraud; |
Type (COBISS): |
Master's thesis/paper |
Thesis comment: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Pages: |
II, 76 str. |
ID: |
9154114 |