20.500.12556/DKUM-84834 Ali računovodje dojemajo napačno računovodsko poročanje kot etični problem? Do accountants perceive financial misreporting as an ethical problem? Računovodstvo je neizogibna dejavnost vsakega podjetja, in ker je računovodsko poročanje del tega, je pomembno, da je le-to pripravljeno skladno s pravili. Nenamerne napake so človeške in se lahko pripetijo vsakomur, za namerne napake pa je potrebno, da zanje odgovarja vsak posameznik. Diplomsko delo je sestavljeno iz teoretičnega in empiričnega dela. V teoretičnem delu je predstavljeno računovodsko poročanje, pri katerem smo se osredotočili na njegovo pojmovno opredelitev in odgovornost za računovodsko poročanje. Teoretičen del zajema tudi poglavje o etičnosti zaposlenih, v sklopu katerega smo predstavili kodeks poklicne etike računovodje, načela obnašanja računovodje in navedli, katere so prevare računovodskih strokovnjakov. V empiričnem delu smo želeli ugotoviti, ali računovodje dojemajo napačno računovodsko poročanje kot etični problem. Ugotovili smo, da več kot polovica anketiranih računovodij meni, da je napačno računovodsko poročanje etični problem sodelavcev v računovodstvu. Accounting is an inevitable activity of every company and since financial reporting is a part of it, it is important that it is prepared in accordance with the rules. Unintentional mistakes are human and can happen to anyone, but intentional mistakes require that each individual is responsible for them. The thesis consists of theoretical and empirical work. In the theoretical part, financial reporting is presented, where we focused on its conceptual definition and responsibility for financial reporting. The theoretical part also includes a chapter on the ethics of employees, as part of which we presented the accountant's code of professional ethics, the principles of accountant's behavior and stated what are the scams of accountants. In the empirical part, we wanted to determine whether accountants perceive incorrect financial reporting as an ethical problem. We came to the conclusion that more than half of the accountants surveyed believe that incorrect financial reporting is an ethical problem for colleagues in accounting. Računovodsko poročanje računovodja etični problem prevara. Financial reporting an accountant ethical problem scam. true true false N. Novak Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-07-30 22:04:34 2023-10-13 12:04:39 2023-10-14 03:12:39 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3:174 168321795 UN_Novak_Neja_2023.pdf UN_Novak_Neja_2023.pdf 1 B08336D28D0B2B76DB5B4F43A85606D8 c635a2f5ec80d29fc823e4de52030da55957b96ac5c060a47773d5dd33f269ba 2e042a3e-4ca8-11ee-8fb0-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=171644 Ekonomsko-poslovna fakulteta 0 0 0