20.500.12556/DKUM-83793 Povezave med raznovrstnimi dejavniki in etičnim obnašanjem računovodij gospodarskih družb The connection between variety factors and ethical behaviour of accountants in business company Odnos do etike se pri posamezniku oblikuje na podlagi različnih dejavnikov, ki se skozi razvoj spreminjajo in so lahko prisotni neposredno ali posredno. Najpogostejši dejavniki, ki vplivajo na posameznikov odnos do etike, so osebnostne lastnosti, versko prepričanje, družina, okolje, v katerem je posameznik odraščal ter okolje, v katerem dela. Stopnja osebnega moralnega razvoja pri posamezniku vpliva na posameznikovo odločitev, ki je lahko etična ali neetična. Etiko in etično ravnanje posameznikov pri opravljanju poklica je težko objektivno meriti in ocenjevati učinke le teh, saj gre tukaj predvsem za iskanje odgovorov na vprašanje, ali so določene situacije etično sprejemljive ali ne. Na ravnanje in obnašanje posameznika v vsakdanjem življenju neprestano vplivajo etične in moralne norme ter vrednote posameznika. Pomembno je, da sta etika podjetja in etika zaposlenih usklajeni, saj etiko opredeljujemo kot družbeno normo in vrednoto pravil, ki se odraža v posameznikih določene družbe. Vloga računovodij je ključnega družbenega pomena, saj primarno delujejo v javnem interesu in so odgovorni za resničen in pošten prikaz podatkov ter s tem poslovanja podjetja. Posledično morajo računovodje slediti visokim moralnim in etičnim načelom, saj so lahko etične neprimernosti škodljive za družbo, kar povzroči motnje pri delovanju trga in nezaupanje javnosti. Računovodja mora biti sposoben zaznati etični problem ter sprejeti pravilno etično odločitev. Poleg intelektualnega znanja je torej potrebno tudi poznavanje zakonov, standardov in predpisov ter hkrati etičnih kodeksov in načel. Magistrsko delo vsebuje teoretični in raziskovalni del. Teoretični del sestoji iz uvodnega dela, kjer so predstavljeni problem, namen, cilji, raziskovalna vprašanja, metode, uporabljene pri raziskovanju ter predpostavke in omejitve. Nato sledi opredelitev pojmov etika in poslovna etika, predstavitev etike v računovodski stroki ter etičnega vidika kreativnega računovodstva. Sledi predstavitev etičnih kodeksov računovodij, ki jih morajo pri opravljanju svojega poklica spoštovati ter jim slediti. Na koncu pa so predstavljeni dejavniki etičnega vedenja in modeli za merjenje posameznikove moralne zrelosti. V empiričnem delu sledi raziskava o povezavah med raznovrstnimi dejavniki in etičnim obnašanjem računovodij gospodarskih družb. Raziskava je izvedena s pomočjo lastno oblikovanega anketnega vprašalnika, kasneje pa so grafično in opisno predstavljeni rezultati raziskave. Sklep sestoji iz temeljnih ugotovitev, ki so posledica analize anketnega vprašalnika in potrditev oziroma zavrnitev hipotez. An individual forms its relation to ethics based on various factors, which change throughout their development and are present either directly or indirectly. The most common factors that influence an individuals relation to ethics are personal traits, religious convictions, family, the environment in which they grew up and the one in which they are working. The degree of an individual's ethical development influences the decisions they take, which can be either ethical or unethical. Individual's ethics and ethical conduct in a workplace environment is difficult to measure objectively, and determining its outcome proves just as difficult, since we are faced with the question of whether an action is ethical or unethical. Values, ethical and moral norms are constantly influencing an individual's behaviour in every day life. It is important that the company's and individual's ethics align, because we define ethics as a societal norm and a regulatory value, which is being reflected in individuals of a society. Accountants hold a crucial role in a society, as they act primarily in the public interest by being responsible for a realistic representation of data, which shows a company's business performance. As a result, an account must adhere to high moral and ethical standards. An accountant must be able to identify an ethical problem and make the correct ethical decision. So, besides possessing the intellect, an accountant must also know the law, standards and regulations, while also being familiar with ethical codex and principles. The master's thesis consists of theoretical and research sections. Theoretical part forms the introductory part where we present the problem, purpose, goals, research questions methods used in the research, assumptions, and the challenges we faced while researching the thesis. It is followed by the definition of the concept of ethics and business ethics, presentation of ethics in the accounting profession, and the ethical aspect of creative accounting. We follow with the presentation of the ethical codex for accountants, which should be respected and followed within the profession. We finish by presenting the factors of ethical conduct and models for measuring an individual's ethical sensitivity. In the empirical part of the thesis, we research the connection between various factors and ethical conduct of accountants in companies. The research was done by using a personally constructed questionnaire and is followed by a graphical and descriptive presentation of the results. The conclusion is formed from basic findings, which reflect the analysis of the questionnaire and either confirm or dispute the initial hypotheses. poslovna etika etični kodeksi etično ravnanje računovodja dejavniki etičnega obnašanja ethics ethical codex ethical conduct accountant factors of ethical behaviour true true false J. Skejić Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-02-10 09:12:58 2023-04-17 11:05:26 2023-04-18 03:10:32 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657:174 149362691 MAG_Skejic_Jasmin_2023.pdf MAG_Skejic_Jasmin_2023.pdf 1 324B6DFEB933E1F8C6FF85FAEFC08F42 8c8cb5a247a8c0fba0fcca14c53c94157fa336b3d54ae5c08b3574e2d179f52f d656298f-c6e7-11ed-8919-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=166171 Ekonomsko-poslovna fakulteta 0 0 0