20.500.12556/DKUM-63893 Analiza zaupanja v računovodje Analysis of Trust in Accountancy Računovodstvo se je skozi zgodovino zelo spreminjalo, ob tem pa tudi odgovornost in zahtevnost poklica računovodje, ki si je gradil spoštovanje in zaupanje v očeh javnosti. Spremembe in škandali, ki so se dogajali v drugi polovici 20. stoletja, so na področje računovodstva prinesli vprašanje o zaupanju javnosti v računovodje. Glede na prihajajoče premike v prihodnosti se bo moral poklic računovodje prilagajati zelo hitro. Sodobni računovodja bo tako moral vzdrževati svoje etične vrednote in razširiti svoje sposobnosti, da bo lahko stroka preživela in si hkrati povrnila zaupanje javnosti. Diplomski projekt je razdeljen na dva dela. V prvem delu so navedene definicije računovodstva, opredeljene so funkcije računovodstva in s kratkim poglavjem je opredeljeno zaupanje. Drugi del obsega analizo strokovnih člankov, ki razkrivajo goljufiva dejanja na področju računovodstva in posledično zlome velikih ameriških in evropskih podjetij. Pridobljeno zaupanje javnosti je po številnih omenjenih spremembah postavljeno pod vprašaj. Historically, accounting has undergone many changes, developing the responsibility and complexity of the profession, a profession that has managed to establish trust and respect in the public eye. The changes in and scandals of the second half of the 20th century brought to light the question of public lack of trust in accounting. Given the changes that are bound to happen in the future, the accounting profession will have to adjust very quickly. The contemporary accountant will need to maintain their ethical values and increase their capabilities in order for the profession to survive and regain the public's trust. This graduation thesis is divided into two sections. The first section is composed of the definitions and functions of accounting, and a short chapter on trust. The second includes an analysis of scientific articles exposing fraudulent activity in the field of accounting and, consequently, the downfall of large American and European companies. The acquisition of the public's trust while the profession of accounting is in operation becomes the issue when discussing these numerous changes. računovodstvo zaupanje računovodski škandali zaupanje javnosti accounting trust accounting scandals public trust true true false [L. Panič] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2016-09-19 09:07:21 2016-12-02 09:39:24 2022-07-04 03:05:46 2019-07-11 13:43:19 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 12631324 URN:SI:UM:DK:R4DFMYLI VS_Panic_Laura_2016.pdf VS_Panic_Laura_2016.pdf 1 F3586D48E6B8690FC84196D4F494181D 0b97461d0d35591bf98b39440da0c6fa42f2b43049b7436a9b9b5a956c0a1d8d 904ea9de-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=105544 Ekonomsko-poslovna fakulteta 0 0 0