20.500.12556/DKUM-92568 Spolna različnost zaposlenih in prevare v računovodskih izkazih Gender diversity of employees and financial statements fraud Računovodske informacije in poročila nudijo podporo pri sprejemanju poslovnih odločitev. Te se predstavljajo v računovodskih izkazih organizacije. To pomeni, da so računovodski izkazi organizacije nosilci računovodskih informacij in so končni izdelek računovodskega procesa. Računovodski izkazi so zelo pogosto podvrženi morebitnim prevaram, saj obstaja veliko interesentov, katerih cilj je izkriviti resnično podobo poslovanja organizacije. Na možne prevare vpliva več različnih dejavnikov. Predmet tega dela je raziskovanje vpliva spolne različnosti zaposlenih v poslovodstvu na verjetnost prevar v računovodskih izkazih. Številne predhodne raziskave so pokazale, da značilnosti zaposlenih, kot je spol, vplivajo na pripravljenost opravljanja neetičnih dejanj in da moški in ženske niso enako nagnjeni k izvajanju neetičnih dejanj. Spolna različnost zaposlenih je vse bolj aktualna tema različnih študij, verjetno zaradi vse večje nestrpnosti sodobnega sveta do diskriminacije in napredovanja na delovnem mestu, tako v računovodstvu kot tudi na drugih poslovnih področjih. V nalogi se raziskuje vpliv sestave poslovodstva, kjer je pozornost usmerjena na spolno raznolikost članov poslovodstva organizacij, ki kotirajo na ameriški borzi. V empiričnem delu naloge je uporabljenih več različnih metod statistične analize: deskriptivna statistična analiza zbranih podatkov, testiranje statističnih povezav med spremenljivkami ter analiza vpliva izbranih neodvisnih spremenljivk na prevare v računovodskih izkazih. Zbrani podatki so obdelani s programom za preglednice Microsoft Excel in programom za statistične analize SPSS. Raziskava se izvaja na vzorcu 100 organizacij, ki kotirajo na ameriški borzi. Rezultati raziskave so pokazali, da spol ne vpliva statistično značilno na prevare v računovodskih izkazih v opazovanih organizacijah. Accounting informations and reports offer support in making business decisions. And only these are presented in the organization's accounting statements. That means, accounting organization statements are bearers of accounting information and are the final product of accounting process. Financial statements are very often subject of possible fraud, because there exists many stakeholders whose goal is to distort the true image of the organization's operations. There are many different factors that influence potential scams and some of them will be the subject of this work respectively the subject of this work is the investigation of the impact on gender diversity of employees in managment on the probability fraud in financial statements. A number of previous studies have shown that employee characteristics, such as gender, influence the willingness to perform unethical acts and that men and women are not equally inclined to perform unethical acts. The gender diversity of employees is an increasingly actual topic of various studies, probably because of due greater intolerance of the modern world towards discrimination and promotion in the workplace, as in accounting as well as in other business fields. The task investigates the influence of the composition of the management, where attention is focused on gender diversity of members in business organization which is listed on the United States stock exchange. Several different statistical methods will be used in the empirical part of the assignment analyses: descriptive statistics analysis of collected data, testing of statistical connections between variables and influence of econometric analysis on selected independent variables on accounting fraud statements. The collected data are processed with the Microsoft Excel spreadsheet program and SPSS statistical analysis program. The research is conducted on a sample of 100 organizations which are listed on the United States stock exchange. The results of research showed that there is no statistically significant difference between gender diversity management and fraud in the financial statements in the observed organizations poslovodstvo računovodstvo računovodski izkazi prevare v računovodskih izkazih spolna različnost management accounting financial statements fraud in financial statements gender diversity true true false J. Halužan Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-04-22 14:17:57 2025-07-03 12:49:15 2025-07-04 03:09:20 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 241287427 MAG_Haluzan_Jasmina_2025.pdf MAG_Haluzan_Jasmina_2025.pdf 1 60F4769807F5C16AC9745F634BD20431 62ae164173b92ec18b5e948f62eb7982a913f801e09c176220c57c0c534bf227 0caac5a8-4dc1-11f0-a0a9-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=192525 Ekonomsko-poslovna fakulteta 0 0 0