20.500.12556/DKUM-59017 PRIMERJAVA ETIKE KNJIGOVODJE MALE DRUŽBE S PRIDOBITNO DEJAVNOSTJO IN ETIKE KNJOGOVODJE RAČUNOVODSKEGA SERVISA S PRIDOBITNO DEJAVNOSTJO A COMPARISION OF BOOKKEEPING ETHICS IN SMALL COMPANY WITH PROFITABLE ACTIVITY AND BOOKKEEPING ETHICS OF AN ACCOUNTING SERVICE OF A A SMALL COMPANY WITH PROFITABLE ACTIVITY V diplomski nalogi smo se osredotočili na etiko knjigovodjev oz. primerjavo med etiko računovodij računovodskih servisov malih družb s pridobitno dejavnostjo in kjnigovodjev malih družb s pridobitno dejavnostjo. Na začetku smo predstavili pojav in pojem etike, ter kodekse in pravnoformalne vire, ki posegajo v etiko knjigovodstva in računovodstva. Zanimalo nas je s katerimi etičnimi dilemami in spornimi praksami se srečujejo knjigovodje računovodskih servisov in knjigovodje v malih družbah. Ugotovili smo, da se z etičnimi dilemami pri vodenju knjig pogosteje srečujejo knjigovodji, zaposleni v računovodskih servisih. Prednost pri odločitvah dajejo etičnemu kodeksu. Knjigovodji zaposleni v malih družbah se redkeje srečuejo z etičnimi dilemami, pri odločitvah sledijo zakonu. In the thesis, we focus on the ethics of bookkeepers and the comparison of the ethics of accountants of accounting firms of small companies with economic activity with bookkeepers at small companies with economic activity. First, we present the phenomenon and the concept of ethics as well as the codes and legally formal sources that deal with the ethics of bookkeeping and of accounting. We were interested in the ethical dilemmas and the controversial practices that bookkeepers of accounting firms and bookkeepers at small companies face. We found that ethical dilemmas in bookkeeping were more often encountered by bookkeepers employed in accounting firms. Here, bookkeepers give precedence in decision making to the ethical code. Bookkeepers employed at small companies face ethical dilemmas less frequently and follow the law in their decision making. knjigovodja računovodskega servisa knjigovodja male družbe kodeks poklicne etike etične dileme bookkeeper of an accounting firm bookkeeper of a small company code of professional ethics ethical dilemmas true true false [Š. Bolarič] Slovenski jezik Angleški jezik Diplomsko delo 2016-05-03 08:44:39 2016-08-25 16:08:31 2022-06-19 03:06:23 2019-07-11 10:59:42 2016 0 Ljubljana 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12457756 URN:SI:UM:DK:CDL2XHDA UN_Bolaric_Spela_2016.pdf UN_Bolaric_Spela_2016.pdf 1 62D2A61455DC421D877774C86F39168C 4a409674286d0d20d7e5af499a079de3eb339ccc76e264d471590da6853d9488 c335bea2-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=95227 Ekonomsko-poslovna fakulteta 0 0 0