Analiza zaupanja v računovodje

diplomski projekt

Laura Panič (Author), Iztok Kolar (Mentor)

Abstract

Računovodstvo se je skozi zgodovino zelo spreminjalo, ob tem pa tudi odgovornost in zahtevnost poklica računovodje, ki si je gradil spoštovanje in zaupanje v očeh javnosti. Spremembe in škandali, ki so se dogajali v drugi polovici 20. stoletja, so na področje računovodstva prinesli vprašanje o zaupanju javnosti v računovodje. Glede na prihajajoče premike v prihodnosti se bo moral poklic računovodje prilagajati zelo hitro. Sodobni računovodja bo tako moral vzdrževati svoje etične vrednote in razširiti svoje sposobnosti, da bo lahko stroka preživela in si hkrati povrnila zaupanje javnosti. Diplomski projekt je razdeljen na dva dela. V prvem delu so navedene definicije računovodstva, opredeljene so funkcije računovodstva in s kratkim poglavjem je opredeljeno zaupanje. Drugi del obsega analizo strokovnih člankov, ki razkrivajo goljufiva dejanja na področju računovodstva in posledično zlome velikih ameriških in evropskih podjetij. Pridobljeno zaupanje javnosti je po številnih omenjenih spremembah postavljeno pod vprašaj.

Keywords

računovodstvo;računovodski delavci;zaupanje javnosti;poslovna etika;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[L. Panič]
UDC:	657-057:174
COBISS:	12631324
Views:	765
Downloads:	127
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Analysis of trust in accountancy
Secondary abstract:	Historically, accounting has undergone many changes, developing the responsibility and complexity of the profession, a profession that has managed to establish trust and respect in the public eye. The changes in and scandals of the second half of the 20th century brought to light the question of public lack of trust in accounting. Given the changes that are bound to happen in the future, the accounting profession will have to adjust very quickly. The contemporary accountant will need to maintain their ethical values and increase their capabilities in order for the profession to survive and regain the public's trust. This graduation thesis is divided into two sections. The first section is composed of the definitions and functions of accounting, and a short chapter on trust. The second includes an analysis of scientific articles exposing fraudulent activity in the field of accounting and, consequently, the downfall of large American and European companies. The acquisition of the public's trust while the profession of accounting is in operation becomes the issue when discussing these numerous changes.
Secondary keywords:	accounting;trust;accounting scandals;public trust;
URN:	URN:SI:UM:
Type (COBISS):	Diploma project paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	26 str.
ID:	9170370