20.500.12556/DKUM-89953 Dileme zaupnosti in delo računovodij od doma Confidentiality Dilemmas and Remote Work for Accountants To diplomsko delo se nanaša na vprašanja zaupnosti, s katerimi se srečujejo računovodski strokovnjaki, oz. računovodje pri delu od doma. Naš cilj pri raziskavi je ugotoviti, ali se z delom od doma krši načelo zaupnosti, poleg tega pa tudi identificirati in analizirati specifične izzive, povezane z zagotavljanjem varnosti podatkov in ohranjanja zaupnosti v delovnem okolju na daljavo, ki je postalo še posebej aktualno v luči pandemije COVID-19. Načelo zaupnosti smo obravnavali po Kodeksu etike za računovodske strokovnjake. Za dosego zastavljenega cilja smo izvedli raziskovalno metodo, ki vključuje poglobljene intervjuje z računovodji, ki imajo izkušnje na področju dela od doma. Na ta način smo opravili pregled obstoječih praks in smernic za varovanje podatkov. Intervjuji so nam omogočili tudi vpogled v izkušnje intervjuvancev ter razkrili, s kakšnimi težavami in skrbmi se srečujejo pri zagotavljanju zaupnosti v domačem okolju. Delo od doma prinaša mnoge prednosti, kot so večja fleksibilnost in učinkovitost, vendar so ugotovitve raziskave opozorile tudi na znatna tveganja glede varnosti podatkov. Diplomsko delo predpostavlja tudi pomembnost uvedbe celovitih kibernetskih ukrepov za uspešno obvladovanje teh tveganj, vključno z naprednimi tehnološkimi rešitvami, kot so šifriranje podatkov, uporaba VPN-jev, redno posodabljanje programske opreme in izvajanje varnostnih pregledov. Dodamo lahko kontinuirano izobraževanje in usposabljanje računovodij glede najboljših praks varovanja podatkov ter vzpostavitev jasnih in strogih politik za delo računovodij od doma. Ta perspektiva na delo od doma je ključnega pomena za podjetja, ki dovoljujejo svojim zaposlenim ugodnost dela od doma in hkrati prilagajajo svoje delovne pogoje sodobnejšim pristopom, vendar se hkrati prizadevajo ohraniti visoko raven zaupnosti podatkov. Navsezadnje ne smemo pozabiti, da uvedba omenjenih ukrepov lahko pripomore k zmanjšanju tveganja, povezanega z delom na daljavo. Hkrati pa se omogoči tudi učinkovita in varna izvedba delovnih obveznosti tudi izven tradicionalnega pisarniškega okolja. This thesis addresses the issues of confidentiality faced by accounting professionals, specifically accountants, when working from home. Our research aims to determine whether working from home violates the principle of confidentiality and to identify and analyze specific challenges related to ensuring data security and maintaining confidentiality in a remote work environment, which has become particularly relevant in light of the COVID-19 pandemic. We examined the principle of confidentiality according to the Code of Ethics for Professional Accountants. To achieve our objective, we conducted a research method that includes in-depth interviews with accountants who have experience in working from home. This approach allowed us to review existing practices and guidelines for data protection. The interviews also provided insights into the experiences of the interviewees and revealed the difficulties and concerns they face in ensuring confidentiality in a home environment. Working from home offers many advantages, such as greater flexibility and efficiency. However, the findings of the research also highlighted significant risks regarding data security. The thesis also emphasizes the importance of implementing comprehensive cybersecurity measures to successfully manage these risks, including advanced technological solutions such as data encryption, the use of VPNs, regular software updates, and conducting security audits. Continuous education and training for accountants on best practices for data protection and establishing clear and strict policies for accountants working from home are also essential. This perspective on working from home is crucial for companies that allow their employees the benefit of remote work while adapting their working conditions to modern approaches, yet striving to maintain a high level of data confidentiality. Ultimately, we must not forget that the implementation of the mentioned measures can help reduce the risk associated with remote work. At the same time, it enables the efficient and secure execution of work obligations outside the traditional office environment. zaupnost delo na daljavo računovodje varnost podatkov Kodeks etike za računovodske strokovnjake confidentiality remote work accountants data security Code od Ethics for Professional Accountants true true false L. Grošelj Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-08-19 21:13:41 2024-11-25 09:56:28 2024-11-26 03:09:33 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657:349.245 216287747 Dileme_zaupnosti_in_delo_racunovodij_od_doma.pdf Dileme_zaupnosti_in_delo_racunovodij_od_doma.pdf 1 79A4D7DC1B132FDFDDEC5B9B709C29FF 20f54ea9d0dd0961f887557999de2ea3f396e8f9d6fd4df4aff5958f530dc507 5dc1a738-aaf6-11ef-9357-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=186924 Ekonomsko-poslovna fakulteta 0 0 0