20.500.12556/DKUM-89691 Dinamika dela v revizijski ekipi Work dynamics in an audit team Namen diplomskega dela je preučiti vpliv organizacijske kulture revizijskega podjetja na posameznika, revizijsko ekipo in njene člane ter organizacijo dela. Diplomsko delo temelji na raziskovanju ugotovitev različnih avtorjev iz preteklih raziskav, in sicer pri velikih štirih revizijskih podjetij (angl. Big 4 audit firms), ki veljajo za velika podjetja s področja revizije, računovodstva in poslovnega svetovanja. V diplomskem delu smo se tako omejili izključno na izvajanje revizijske dejavnosti. Diplomsko delo začnemo s predstavitvijo razlike med profesionalizmom in komercializmom v revizijskem podjetju, vplivom etične kulture na podjetje kot celoto, na ekipo in na vsakega posameznika. Opredelili smo možne načine pridobivanja znanja v revizijskem podjetju. Nato smo predstavili temeljna revizijska načela in nevarnosti zanje. Opredelimo tudi pojem revizijske ekipe, posamezne ravni članov v revizijski ekipi, ki so izoblikovani v obliki hierarhične lestvice. V nadaljevanju diplomskega dela opredelili pojem dinamike dela v revizijski ekipi in predstavili možne dejavnike, ki vplivajo na samo izgradnjo. Na dinamiko dela v revizijski ekipi vpliva možnost kariernega napredovanja članov v revizijski ekipi, velik vpliv ima tudi sama motivacija in dejavniki odhoda članov revizijske ekipe. Na podlagi proučitev smo zapisali možne predloge, ki lahko vplivajo na izboljšanje dinamike dela v revizijskem podjetju. Možni dejavniki za izboljšavo dinamike dela so ozaveščanje zaposlenih o pomenu organizacijske kulture v revizijskem podjetju, razglabljanje o napakah v poslih revizije, povezovanje članov revizijske ekipe, nudenje dodatnega izobraževanja, nagrajevanje ipd. Omejitev diplomskega dela je, da nismo delovali oz. ne delujemo v revizijskem podjetju oz. nismo pridobili vpogleda v delovanje revizijskih podjetij velike četverice. Na podlagi pregleda ugotovitev iz preteklih raziskav smo preverjali hipoteze. V diplomskem delu prvo hipotezo, da na dinamiko dela v revizijski ekipi ima vpliv možnost hitrega kariernega napredovanja posameznih članov revizijske ekipe v reviziji, nismo ne potrdili ne ovrgli. Drugo hipotezo, da na dinamiko dela v revizijski ekipi ima vpliv odhod članov revizijske ekipe, pa smo potrdili. V bodoče bi se lahko usmerili v raziskovanje na praktičnih primerih dinamike dela v revizijski ekipi v posameznem revizijskem podjetju z namenom raziskovanja dejavnikov, ki vplivajo na dinamiko dela. The purpose of the thesis is to study the impact of the organizational culture of the audit company on the individual, the audit team and its members, and the work organization. The thesis is based on the research of the Big 4 audit firms, that are considers large companies in the field of auditing, accounting, and business consulting. In the thesis we limited ourselves exclusively to the auditing activities. We begin the thesis by presenting the difference between professionalism and commercialism in an auditing company, the influence of ethical culture on the company, on the team and on each individual member. We defined the possible ways of acquiring knowledge in the auditing company. We then presented the fundamental auditing principles and their dangers. We have defined the individual employee levels of the audit company that are designed in a form of hierarchical scale. Further on we defined the concept of work dynamics in the audit team and presented the factors that can affect it. The dynamics of work in the audit team is influenced by the possibility of career advancement, very big influence on the dynamic also has the motivation of team members and the factors of departure of the members of the audit team. Based on the research we made, we wrote down possible proposals for improving the work dynamics in the auditing company. Possible factors for improving work dynamics are raising employees' awareness of the importance of organizational culture in an audit company, talking about errors in audit work, connecting members of the audit team, offering additional training, rewarding, etc. The limitation of the thesis is that we have not worked, and we do not work in an auditing company, so we have not gained insight into the operation of the Big Four audit firms. Upon reviewing the findings from past research, we tested the hypotheses. The first hypothesis of the thesis, which states that fast career advancement has influence on the audit team’s dynamics wasn’t either confirmed or refuted. The second hypothesis, that the dynamics of work in the audit team is influenced by the departure of members of the audit team, was confirmed. In the future, we could focus on researching practical examples of work dynamics in an audit team in an individual audit company with the aim of researching factors that influence work dynamics. Revizija revizijsko podjetje ekipa zaposleni revizijski partner kultura dinamika. Audit audit firm team staff audit partner culture dynamic. true true false J. Hobot Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-08-05 17:26:09 2024-09-24 13:24:37 2024-09-25 03:15:03 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 208743171 VS_Hobot_Jasmina_2024.pdf VS_Hobot_Jasmina_2024.pdf 1 FF9BC156B28F95E9BD19A38DF6F38DA0 354825b5d451355f521900a6a7835b09d6079807a571133b319595df180071a5 88203c6b-6939-11ef-b4b7-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=184107 Ekonomsko-poslovna fakulteta 0 0 0