20.500.12556/DKUM-78257 Etični vidik v poslovodnem računovodstvu Ethical aspect in management accounting Pojem etika se v širšem smislu ukvarja s področjem človeških ravnanj glede na to, kaj je dobro in kaj slabo, prav tako kaj je prav in kaj je narobe. Da pridemo do bistva, ali so naše odločitve dobre ali slabe, mora odločevalec primerjati svoje odločitve s standardi. To so standardi, ki ne izražajo statističnega odnosa, vendar zahtevajo od odločevalca, da oceni vrednote in položaj oseb, na katere vpliva odločevalec. Delo odločevalca je, da oceni rezultate odločitve in biti posledično odgovoren zanje. Standarde, ki nam služijo kot sodilo, imenujemo kodeks poklicne etike, po katerem presojamo svoja dejanja. V diplomskem seminarju smo želeli dokazati, da prihaja do kar nekaj neetičnih ravnanj v Sloveniji. Do želenih ugotovitev smo prišli s pomočjo literature in s kodeksom poklicne etike računovodij ter s pomočjo člankov izbranih avtorjev. Glede pritiskov za neetično ravnanje smo ugotovili, da ti pritiski obstajajo, vendar jih ni toliko, kot smo pričakovali. Obstaja možnost, da jih rezultati teh razpoložljivih raziskav ne razkrivajo, saj so viri teh pritiskov pogosteje notranji, torej nadrejenih, sodelavci in računovodjevi. The concept of ethics in a broader sense deals with the field of human behavior in terms of what is good and what is bad, as well as what is right and what is wrong. To get to the bottom of whether our decisions are good or bad, the decision maker must compare his decisions with the standards. These are standards that do not express a statistical relationship, but require the decision-maker to assess the values and position of the persons affected by the decision-maker. It is the decision-maker's job to evaluate the results of the decision and to be responsible for them as a result. The standards that serve as a judge are called the code of professional ethics, according to which we judge our actions. In the graduation seminar, we wanted to prove that there are quite a few unethical practices in Slovenia. We came to the desired conclusions with the help of the literature and the code of professional ethics of accountants, as well as with the help of articles by selected authors. Regarding the pressures for unethical behavior, we found that these pressures exist, but they are not as many as we expected. There is a possibility that the results of this available research do not reveal them, as the sources of these pressures are more often internal, ie superiors, co-workers and accountants. poslovodno računovodstvo etika morala kodeks poklicne etike etične dileme kreativno računovodstvo. manadement accounting ethics moral code of professional eticg ethical dilemmas creative accounting true true false [A. Horvat] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2020-11-26 08:53:03 2021-03-30 11:55:52 2022-08-09 17:46:07 2020-12-24 03:20:57 2020 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 174:657 57705987 URN:SI:UM:DK:MPIUGMBM UN_Horvat_Anja_2020.pdf UN_Horvat_Anja_2020.pdf 1 7CFB27306928161D11732089EB192B1F be6e38b061166fad89d80cedffbc550cc140aceb7d5a8f2d5edb24cc8d7c8532 0e5a95e6-7c12-11eb-bb7a-00155d0001ca 20.500.12556/dkum/2480f593-4843-40ed-b82d-8e5a957d5e3a https://dk.um.si/Dokument.php?lang=slv&id=148175 Ekonomsko-poslovna fakulteta 0 0 0