20.500.12556/DKUM-15569 ORGANIZACIJSKA KULTURA ORGANIZACIJE IN ETIČNO DELOVANJE RAČUNOVODIJ ORGANIZATIONAL CULTURE OF ORGANIZATIONS AND ETHICAL ACTIVITY OF ACCOUNTANTS Organizacijska kultura je zelo kompleksen pojem, ki odraža zgodovino podjetja in ne nastane čez noč. Ustvari se ob ustanovitvi podjetja in se skozi njegovo zgodovino spreminja. Organizacijska kultura vpliva ne vedenje članov organizacije ter na uspešno delovanje podjetja in je zelo dragoceno premoženje organizacije, ki mu morajo vodje nameniti veliko pozornosti. Organizacijska kultura organizacije ima močan vpliv na etično delovanje organizacije. Organizacije, katerih kultura organizacije podpira etično delovanje zaposlenih, so ekonomsko učinkovitejše, kot tiste, ki delujejo neetično. Etika je za organizacijo potrebna iz več razlogov. Organizacija, ki ravna v skladu z merili, vrednotami, pričakovanji in potrebami okolja, lahko računa na pozitiven odziv okolice. Organizacija, ki deluje etično si od okolice in javnosti pridobi zaupanje in podporo, ki je temelj za uspešnost poslovanja. Dolžnost vsakega računovodja je komunicirati z javnostjo s predanostjo njihovemu interesu, čeprav to nasprotuje njihovemu lastnemu, dajanje resničnih informacij in razkritje pomembnih informacij, čemur pa je pod pritiski iz okolice težko slediti. Računovodja v svoje delo vnese svoje osebne vrednote, ki jih je pridobil v svoji družini in bivalnem okolju. Te vrednote se skozi njegovo delovanje spreminjajo v skladu z vrednotami svojih strokovnih sodelavcev, pričakovanji organizacije, v kateri deluje, računovodskega poklica in izkušenj, ki jih pridobiva med delom. K nepravilnim oz. neetičnim odločitvam računovodij velikokrat botrujejo tudi pritiski poslovodstva, ki želijo javnosti prikazati lepšo sliko finančnega stanja podjetja iz različnih razlogov kot so, pridobivanje investitorjev, pridobivanje posojil, izplačevanje nagrad ipd. Organisational culture is a very complex notion that reflects the history of an undertaking and takes rather long to develop. It begins with the establishment of the company and changes during its history. Organisational culture affects the behaviour of the members of the organisation and the successful operation of the undertaking. It is extremely valuable for the organisation and therefore, managers should devote a lot of attention to it. Organisational culture of an organisation has a strong impact on the ethical operation of the organisation. Organisations in which organisational culture supports the ethical operation of their employees are economically more efficient compared to the ones operating unethically. For an organisation, ethics is important for different reasons. An organisation that operates in accordance with criteria, values, expectations and needs of the society, can expect a positive response from the public. An organisation that operates ethically enjoys the confidence and support of the society, which represents a strong foundation for the success of the company. The obligation of each and every accountant is to communicate with the public and act in its interest, although it may be against their own. He or she has to provide real and reveal important information, even if this is difficult to follow due to public pressure. The accountant's job includes personal values gained from their family and living environment. These values change during the operation of the accountant according to their expert colleagues, expectations of the company in which he or she works, accounting profession, and experiences gained through his or her work. Incorrect or unethical decisions are often influenced by the pressure of the management that wants to portray a better financial image of the company in order to attract new investors, receive loans or award bonuses. etika etičnost poslovna etika etične dileme organizacijska kultura škandali afere organizacija podjetje osebne vrednote računovodja etika računovodij ethics ethical conduct business ethics ethical dilemmas organisational culture scandals affairs organisation undertaking personal values accountant accountant ethics true true false [A. Brlič] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2010-09-13 11:14:01 2010-12-03 09:33:33 2022-04-13 07:23:45 2023-12-19 03:21:58 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.7 10456348 URN:SI:UM:DK:C7UAAMVQ UNI_Brlic_Andrea_2010.pdf UNI_Brlic_Andrea_2010.pdf 1 5548939FC5B73DDA84B287DF8FAD4333 fc5b89c8cf493ce0478423e538446a9675a3820eb00556ffece88abd236193f0 6df914b6-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/6baaca30-87ea-4995-ae1f-871082867b79 https://dk.um.si/Dokument.php?lang=slv&id=17154 Ekonomsko-poslovna fakulteta 0 0 0