20.500.12556/DKUM-83519 Delo računovodij v času virusa covid-19 The work of accountants during the virus covid-19 Covid-19 bolezen je bila prvič prepoznana kot grožnja decembra 2019 v mestu Wuhan, Kitajska. Od takrat se je virus razširil po državah po vsem svetu in v kratkem času je WHO razglasila, da virus COVID 19 predstavlja izredne razmere na področju javnega zdravja. Uničujoč vpliv virusa ni omejen samo na področje javnega zdravja, ampak postane očiten tudi na ravni finančne dejavnosti. V luči krize pandemije Covid je svet bil priča pomembnim in dramatičnim spremembam na vseh ravneh, trendih in sektorjih, zaradi katerih je pandemija postala utemeljitev in način za ponovno razmišljanje o številnih temah, na katere je vplival ta virus, med drugim tudi na računovostvo. Med pandemijo so se organizacije soočale s številnimi težavami, kot je grožnja bankrota in plačilne nesposobnosti, ki so jih motivirale, da sprejmejo različne ukrepe, tudi odločitev za delo na daljavo, ki je prineslo ogromno izzivov. Glavni izzivi, s katerimi so se zaradi dela na daljavo soočali računovodje so večja delovna obremenitev, več stresa, več elektronske pošte in sestankov, slepa komunikacija s strankami, izolacija od sodelavcev oziroma članov ekipe. Virus je defintivno dodal večji pritisk na profesionalno in etično ravnanje računovodskega poklica. Seveda pa ima vsak izziv pozitivne in negativne vplive. Poleg zgoraj naštetih izzivov je pandemije prinesla tudi veliko priložnosti za izboljšave. Tako bi se naj soočali z »novim normalnim« računovodenjem, kot so računovodstvo po pandemiji poimenovali člani »velikih 4«. To delo obravava najpomembnejše vidike, izzive in spremembe, ki jih je pandemija prinesla v računovodstvo in v delo računovodij. Znotraj dela je predstavljena tudi raziskava, v kateri je sodelovalo več kot 200 računovodij iz Slovenije, s katero smo dobili pomemben vpogled v spremembe, ki jih je Covid-19 prinesel v vsakdanje poklicno življenje računovodij. The Covid-19 disease was first recognized as a threat in December 2019 in the city of Wuhan, China. Since then, the virus has spread to countries around the world, and within a short period of time, the WHO declared the COVID-19 virus a public health emergency. The devastating impact of the virus is not only limited to public health, but also becomes evident at the level of financial activity. In the light of the crisis of the pandemic, the world has witnessed significant and dramatic changes at all levels, trends and sectors, for which the pandemic has become a rationale and a way to rethink many topics affected by this virus, including accounting. During the pandemic, organizations faced many problems, such as the threat of bankruptcy and insolvency, which motivated them to take various measures, including the decision to work remotely, which brought a lot of challenges. The main challenges faced by accountants due to working remotely are increased workload, more stress, more e-mails and meetings, blind communication with clients, isolation from colleagues or team members. The virus has definitely added more pressure to the professional and ethical conduct of the accounting profession. Of course, every challenge has positive and negative impacts. In addition to the challenges listed above, the pandemic has also brought many opportunities for improvement. Apparently, we are facing a "new normal" accounting, as the members of the "big 4" called accounting after the pandemic. This work examines the most important aspects, challenges and changes that the pandemic has brought to accounting and the work of accountants. The work also presents a survey in which more than 200 accountants from Slovenia participated, with which we gained important insight into the changes that Covid-19 brought to the everyday professional life of accountants. Covid-19 Pandemija Revizija Računovodstvo Delo na daljavo Covid-19 Pandemic Audit Accounting Remote work true true false K. Gorenc Slovenski jezik Angleški jezik Magistrsko delo/naloga 2022-12-09 11:00:43 2023-02-22 09:14:06 2023-02-23 03:07:44 0000-00-00 00:00:00 2022 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 142578947 MAG_Gorenc_Katja_2023.pdf MAG_Gorenc_Katja_2023.pdf 1 38982033A6FB922F9638F1E83B7A03D9 d9da0691294c2198bdd9bbc9ae3bc9813fa81f1bda06c517a62ce23dd7486d5c d1ef9799-b285-11ed-bad1-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=165799 Ekonomsko-poslovna fakulteta 0 0 0