20.500.12556/DKUM-37449 RAZISKAVA ETIČNEGA OBNAŠANJA IN VREDNOT RAČUNOVODIJ V BOSNI IN HERCEGOVINI THE STUDY OF ETHICAL BEHAVIOUR AND VALUES OF ACCOUNTANTS IN BOSNIA AND HERCEGOVINA Etika? Samo filozofska disciplina, ki se ukvarja s človekovim hotenjem in ravnanjem, ali nekaj, vsajeno globoko v nas, brez česa ljudje izgubljajo osebnost, ugled, položaj; kakor v družini, tako tudi v poslovnem svetu? Nekaj zelo pomembnega, brez česa ljudje ne moremo bitji ljudje, ali nekaj sploh nepomembnega, česar se ne zavedamo, niti ne potrebujemo? Etika je vsakdanja tematika človekovega življenja, s katero se nezavestno srečujemo od začetka našega življenja pa skozi vse naše odraščanje in tudi v poslovnem svetu. Je pojem, ki je nujno potreben v naši podzavesti, saj drugače prihaja do velike izgube, do škandalov in dilem, iz katerih se potem človek zelo težko izvleče. Resnica je, da je etika del človekovega in tudi podjetnikovega življenja, vprašanje je samo, kako se odzivamo na njeno uveljavljanje. Posebej v poslovnem svetu. Mogoče se nam zdi, da je etika sploh nekaj nepomembnega poleg vse moči in položajev, ki jih ljudje v tem svetu imajo, ampak resnica je, da poslovni svet sploh ne bi obstajal brez etike. Potem se lahko vprašamo, ali se sploh zavedamo nujnosti etike v poslovnem svetu in tudi v našem življenju? Ali nam je mar, če ljudje zavestno lažemo ali odraščamo v svetu resnice in poštenosti? Ali lahko verjamemo drug drugemu, če etiki ne pripisujemo pomembnosti, katero potrebuje? Pomembno je, da se zavedamo, da živimo v organizaciji, v kateri sam človek zmore malo, v sodelovanju z drugimi pa naredi veliko. Enako velja tudi za poslovni svet, v katerem ena organizacija ali podjetje samo ne more narediti veliko. Da bi lahko sodelovali, potrebujemo zaupanje, poštenost, verodostojnost ali pa, povedano drugače, etiko v zavesti vsakega človeka. Računovodstvo je zelo pomemben del poslovnega sveta, v katerem je etika tako rekoč ključnega pomena za to, da lahko računovodja dolgoročno deluje in pridobi zaupanje tako notranjih udeležencev podjetja kot zunanjih uporabnikov, saj le-ti vsebujejo informacije, ki so ključne za veliko ljudi. Če te niso resnične in poštene, lahko naredijo veliko škode. Vprašanje je, ali se računovodje tega sploh zavedajo v svojem poklicu? Ali se zavedajo pomena osebne etike in profesionalne etike v svojem delovanju, pa tudi same vloge računovodje v podjetju? Na ta vprašanja bomo poskusili odgovoriti v diplomskem seminarju, saj menim, da se vsak človek, še posebej računovodja, mora zavedati in poznati pomen etike v svojem poklicu. Tudi, če deluje drugače, mora biti seznanjen s tem, kaj prinašajo neetične odločitve ter da je dolgoročni uspeh za vsakega človeka, računovodjo, podjetje, da ravna po moralno-etični plati, tudi, če je to daljša pot do zaslužka, tudi, če se znajdemo v situaciji, za katero menimo, da je vanjo nujno potrebno poseči z neetičnimi odločitvami. Ethics? Is it just a philosophical discipline engaged in human volition and human behavior, or is it something deeply implanted in us and something that makes people loose personality, reputation, family status and business world? Something very important, what make us human beings, or something insignificant, which we are not aware of and we do not need? Ethics is everyday topic of human life that we are subconsciously encountering from the beginning of our lives, through our growing up and in the business world too. It is a concept that is necessary in our subconsciousness and without it we can face big loss, scandals and dilemmas from which is then very hard to get out. It is the fact that ethics is a part of human and entrepreneur life, but the question is how do we respond on its implementation. Especially in the business world it may appear that ethics is something unimportant in addition to all the power and positions of people in this world, but the truth is that business world would not even exists without ethics. That raises the question if we are aware of ethics necessity in the business world and our lives too? Do we care if people knowingly lie or if we are growing up in the world of truth and honesty? If we don't care about ethics can we believe each other ? It is important to be aware that we live in society in which one man can do a little, on the other hand in cooperation with others a lot can be done. The same applies to the business world in which one organization or company alone can do nothing. To cooperate with other we need: trust, honesty, credibility or in other word we need ethics in the consciousness of every man. Accounting is a very important part of the business world in which ethics is so to speak crucial, so that accountant could do long-term work and gain trust of both internal and external users, because they contains information that are crucial for a lot of people and if they are not true they can do a lot of damage. The question is if accountants are aware of that in their profession? Are they aware of the meaning of personal and professional ethics and their role as accountants in the enterprise? In this graduate seminar we will try to answer those questions, because I think that every person, especially accountant, must be aware and must know the meaning of ethics in his profession, and even if he behaves in different way one must be informed what does unethical decisions brings with themselves and that is a the long-term success of every human, accountant, company to act in his/her moral-ethics way, even if that way is longer way to profit, and even if we find ourselves in situation in which we think it is necessary to reach for unethical decisions. etika profesionalna etika morala moralne vrednote računovodja kodeks etika za računovodske strokovnjake (ne)etično obnašanje informacija resnica ethics professional ethics moral moral values code of ethics for professional accountants (un)ethical behavior information truth. true true false [M. Bajrektarević] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-08-31 11:17:16 2012-11-23 13:31:30 2022-04-23 23:09:43 2021-04-18 03:17:20 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 17 11214364 URN:SI:UM:DK:YHISGDLS VS_Bajrektarevic_Merima_2012.pdf VS_Bajrektarevic_Merima_2012.pdf 1 044CCE9DC32BD14F3B3BDBD038EBC118 4c695db733bfc54eb6163644354ea80c9d28ff48127bddb94dbc5ab5ed263ab4 6a718345-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/59439716-ac4d-44e4-b929-3248a6e610ef https://dk.um.si/Dokument.php?lang=slv&id=50878 Ekonomsko-poslovna fakulteta 0 0 0