20.500.12556/DKUM-20374 ETIČNI KODEKS KOT MOŽNO PRAVILO O RUTINSKEM ODLOČANJU: PRIMER IZBRANE ORGANIZACIJE CODE OF ETHICS AS A POSSIBLE RULE OF ROUTINE DECISION-MAKING: CASE OF A SELECTED ORGANISATION Kodeks poklicne etike računovodje je najpomembnejšo sodilo za rutinsko etično odločanje in spada v skupino pomembnih moralnih vodil, ki posamezniku nakažejo, kako ravnati pri določenih etično spornih situacijah. Skozi diplomski seminar smo poskušali s teoretičnega vidika opredeliti poslovno etiko, temeljna pravila odločanja, s poudarkom na rutinskem etičnem odločanju in naloge etike podjetja. Predstaviti smo želeli etične problemske ravni, etične dileme in razlogi za neetično ravnanje, s katerimi se srečujejo računovodski strokovnjaki pri opravljanju svojega poklica. Naš namen je bil, da prikažemo tudi nevarnosti, s katerimi se srečujejo računovodski strokovnjaki pri svojem delu. V praktičnem delu diplomskega seminarja smo na organizaciji XXX, d.o.o. izvedli raziskavo o etiki in etičnih odločitvah. Ugotovili smo, da je kodeks poklicne etike največkrat uporabljeno sodilo za rutinsko etično odločanje računovodskih strokovnjakov. Ugotovilo smo tudi, da računovodski strokovnjaki zavestno sodelujejo v nezakonitih in nedovoljenih dejavnostih. S takšnim ravnanjem mečejo slabo luč na njihov poklic in na Zvezo računovodij, finančnikov in revizorjev. The code of professional ethics of an accountant is the most important criterion for routine ethical decision-making and belongs to a group of important moral guidances, which indicate to an individual how to deal at certain ethically controversial situations. Through the graduate seminar, we tried to define business ethics, basic rules of decision-making, with the emphasis on routine ethical decision-making and tasks of company ethics from theoretical point of view. We wanted to present ethical problems, ethical dilemmas and reasons for unethical behavior encountered by professional accountants in performing their profession. Our aim was to show the dangers faced by professional accountants in their work. In the practical part of graduate seminar we carried out a research on ethics and ethical decisions in the organization XXX, Ltd. We found out that the code of professional ethics is the most often used criterion for routine ethical decision-making of professional accountants. We also found out that professional accountants wilfully participate in illegal and illicit activities. With such conduct they reflect unfavourably on their profession and the Association of Accountants, Treasurers and Auditors. poslovna etika etične dileme neetična delovanja pravila odločanja Kodeks poklicne etike računovodje business ethics ethical dilemmas unethical action decision-making rules code of professional ethics of the accountant true true false Slovenski jezik Angleški jezik Diplomsko delo 2011-09-17 15:12:30 2011-12-13 13:18:05 2022-04-14 07:51:55 2023-12-26 03:20:16 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 17 10898716 URN:SI:UM:DK:YKS9QVCQ VS_Vogrincic_Alen_2011.pdf VS_Vogrincic_Alen_2011.pdf 1 8780FDB5D0725215AFCF8A3351D2F65B a8eb35aa2e4d64e9d969203f6045860dd81e94c77bb0fed7a574ff4ac68d8d05 95d1488b-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/27490826-3cc2-41a5-9ba6-c310f72dc9ae https://dk.um.si/Dokument.php?lang=slv&id=25599 Ekonomsko-poslovna fakulteta 0 0 0