20.500.12556/DKUM-59169 PRIMERJAVA ETIKE KNJIGOVODJE V MALI DRUŽBI Z NEPRIDOBITNO DEJAVNOSTJO V PRIMERJAVI Z ETIKO KNJIGOVODJE V RAČUNOVODSKEM SERVISU S PRIDOBITNO DEJAVNOSTJO COMPARING BUSINESS ETHICS OF A BOOKKEPING IN A NONPROFIT ORGANIZATION VS. ETHICS OF A BOOKKEPING IN AN ACCOUNTING SERVICE Etika je del vsakega posameznika, osebna etična stališča se prenašajo tudi v poslovni svet. V računovodstvu je pomen etike še posebej izrazit, saj je računovodja vpet v poslovno ravnanje in odgovarja različnim interesnim skupinam. Etično ravnanje računovodij je bistveno za ustrezen položaj in verodostojnost računovodske stroke zato se vse več pozornosti posveča samemu delovanju računovodske stroke ter upoštevanju njenih etičnih standardov. Kodeks poklicne etike računovodij predstavlja napotek in obvezo za poklicno delovanje računovodij. Računovodjem nudi oporo pri delovanju v skladu z osebnimi vrednotami in vrednotami okolja ter pomoč pri doseganju zaupanja nadrejenih in lastnikov. Opravili smo empirično raziskavo o odnosu do etike dveh ciljnih skupin računovodij, in sicer tisti, ki opravljajo svoje poklicno delo v nepridobitni dejavnosti in drugi, ki delo opravljajo v računovodskem servisu s pridobitno dejavnostjo. Na podlagi rezultatov raziskave lahko sklepamo, da računovodje pri opravljanju svojega poklicnega dela niso svobodni in neodvisni. Rezultat je vsekakor zaskrbljujoč, saj je posledično lahko vprašljivo ravnanje računovodij v skladu s pravili stroke in lastnim poklicno- etičnim prepričanjem. Everyone has their own ethics and personal ethical positions tend to extend into the business world as well. Ethics is especially important in accounting, considering that accountants are part of business activities and hold responsibility to various interest groups. Ethical conduct is essential for the credibility of the accounting profession, which is why the amount of attention paid to how accounting operates and to following its ethical standards is increasing. The Code of Ethics for Professional Accountants represents guidance and a commitment for the professional conduct of accountants. It offers accountants support in carrying out work in line with their personal values and those of their environment, and in gaining the trust of their superiors and company owners. We conducted an empirical study on the attitude to ethics of two target groups of accountants, namely those working in a non-profit organization and those in an accounting service. The results of the study led us to the conclusion that accountants are not free and independent in the performance of their work. These results are definitely a cause for concern as they may bring into question whether the conduct of accountants really is in line with the rules of the profession and their own professional and ethical convictions. etika računovodja neodvisnost kodeks poklicne etike Ethics Accountants Independence Code of Ethics for Professional Accountants true true false [S. Planinčić] Slovenski jezik Angleški jezik Diplomsko delo 2016-05-06 14:02:24 2016-08-25 11:31:52 2022-06-19 03:07:11 2019-07-11 11:05:01 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12456220 URN:SI:UM:DK:ZHYJJPNO UN_Planincic_Sandra_2016.pdf UN_Planincic_Sandra_2016.pdf 1 20B4EB6169E60932D70379C08DE5F7C4 37d7afc8c7f5a6bbcdeaac01c3a83e5a8800c28056c4c36e214d1255987bda45 c526573d-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=95313 Ekonomsko-poslovna fakulteta 0 0 0