20.500.12556/DKUM-73986 Zakaj se pri predračunavanju ne lažemo? Why people don't lie in budgetary reporting? Računovodsko predračunavanje je eden izmed najmočnejših inštrumentov menedžmenta pri nadziranju poslovanja podjetja, vendar ga zaposleni, ki predračune pripravljajo, lahko izigravajo. To seveda povečuje možnost namernih napak in omejuje učinkovitost uporabe predračunov za nadzor. Vendar raziskave na tem področju kažejo, da je izigravanje pri pripravi predračunov omejeno z dovzetnostjo zaposlenih za socialne norme. Poznavanje takšnega pojava bi lahko pomagalo menedžerjem pri nadzoru procesa predračunavanja. Sedanji pristopi nadzora so namreč pogosto togi in velikokrat omejujejo uporabnost predračunov, s tem pa tudi zmanjšujejo uspešnost poslovanja podjetja. Nov pristop s pomočjo merjenja in poznavanja psihološkega profila zaposlenih bi menedžerjem omogočil lažje določanje potrebnih kontrol, kar bi lahko povečalo uspešnost podjetja. Diplomsko delo v veliki meri temelji na raziskavi, objavljeni v reviji Management accounting reserch, z naslovom Why don't people lie? Negative affect intensity and preferences for honesty. V raziskavi avtorji Bay, A., Douthit, J., in Fulmer, B., ta pojav poimenujejo dovzetnost za resnico. Budgets are strong instruments in the management control system but they are prone to gaming behavior. This, in turn, creates slack and limits the effectiveness of budgets. Research suggests, however, that subordinates have preferences for adhering to a social norm of honesty that limits slack in their budgetary reporting. Understanding such a phenomenon could help managers with better control over the budgetary process. Present control systems are often too strict, which limits the usability of budgets. This, in turn, limits the success of the company. A new approach with knowledge of the psychological profile of employes would enable managers to determine the level of control over budgetary reporting. This dissertation is based on a research paper published in the journal Management accounting research, with the title »Why don't people lie? Negative affect intensity and preferences for honesty«. Računovodsko predračunavanje resnica socialne norme. Budgetary reporting honesty social norms. true true false [A. Kokol] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2019-07-13 14:23:22 2019-12-06 08:48:49 2022-08-09 07:57:24 2019-12-10 07:57:28 2019 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 13478428 URN:SI:UM:DK:KYE8UY67 UN_Kokol_Anze_2019.pdf UN_Kokol_Anze_2019.pdf 1 EE5B443DC653EF37D79C71EB3C8A6023 3cdb9f721ddd9ec354b9c699e963af9e178c8498057f0b512c066d1073176b84 df011c97-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/23aedea2-5204-44c6-a15d-127b2fd2a6cd https://dk.um.si/Dokument.php?lang=slv&id=136748 Ekonomsko-poslovna fakulteta 0 0 0