20.500.12556/DKUM-95892 Prenos znanja med revizorji v revizijskih podjetjih Transfer of knowledge among auditors in audit firms Prenos znanja med zaposlenimi v organizaciji je proces pridobivanja in ohranjanja organizacijskega znanja, s katerim zaposleni med sabo delijo rešitve in dobre prakse. To magistrsko delo obravnava tematiko prenosa znanja med revizorji v revizijskih podjetjih, s poudarkom na konceptu učenja ob delu. V revizijskih podjetjih se znanje prenaša na različne načine, eden izmed najučinkovitejših načinov prenosa znanja med revizorji pa je koncept učenja ob delu (angl. learning by doing). Učenje ob delu v revizijskih podjetjih predstavlja ključni mehanizem za dolgoročni profesionalni razvoj kadra in njegovo razumevanje kompleksnih revizijskih nalog. Za kakovostno opravljanje revidiranja, poleg strukturiranega formalnega izobraževanja, je znanje revizorjev potrebno nenehno posodabljati v praksi. To revizorji dosežejo s sodelovanjem z izkušenimi sodelavci in z aktivnim vključevanjem v konkretne revizijske delovne naloge. Na podlagi analize obstoječe tuje literature s področja prenosa znanja med revizorji smo raziskali potek procesa prenosa znanja v revizijskih podjetjih, s poudarkom na velikih revizijskih podjetjih (tj. podjetjih velike četverice; angl. Big Four). Prenos znanja v velikih revizijskih podjetjih je med drugim odvisen od organizacijske kulture, sistema nagrajevanja, individualnih značilnosti zaposlenih, kompleksnosti revizijskih nalog in tehnologije. Ugotovili smo, da se večina revizorjevega učenja zgodi neposredno na delovnem mestu in da se znanje v revizijskih podjetjih največkrat in najučinkovitejše prenaša skozi vsakodnevno opravljanje revizijskih nalog, s sodelovanjem med revizorji in timskim delom, mentorstvom in sprotnim pridobivanjem povratnih informacij. To potrjuje velik pomen koncepta učenja ob delu za revizijsko dejavnost. Na podlagi ugotovitev lahko rečemo, da je učenje ob delu v reviziji temeljni ključ za razvoj revizorjeve strokovne presoje, poklicnega skepticizma ter sposobnosti prepoznavanja tveganj in reševanja kompleksnih primerov. Prav tako koncept pozitivno prispeva tudi h kakovosti revidiranja in k dolgoročni uspešnosti revizijskega podjetja, z izboljšanjem presoj kot posledico njegove uporabe. A kljub vsem prednostim, ki jih koncept prinaša, je implementacija le-tega v revizijskih podjetjih lahko ovirana zaradi slabe organizacijske klime, pomanjkanja priložnosti za učenje ob delu, slabe motivacije revizorjev za delo in premalo osebnega stika med revizorji. S ciljem izboljšanja prenosa znanja med revizorji v revizijskih podjetjih na koncu naše raziskave podajamo predloge za možne izboljšave. Revizijskim podjetjem med drugim predlagamo uvedbo formaliziranih mentorskih programov, oblikovanje sistemov nagrajevanja, vzpostavitev digitalnih orodij za prenos znanja in spodbujanje sodelovanja med revizorji z izvajanjem več druženj med njimi. Na podlagi izvedene raziskave in zastavljenih hipotez smo prišli do sklepa, da spodbudna kultura deljenja znanja, omogočena uporaba novega znanja na delovnem mestu in aktivno vključevanje revizorjev v učenje ob delu, revizijskim podjetjem prinaša pospešen razvoj kadra in večjo kakovost revidiranja. V revizijskih podjetjih, kjer mlajši revizorji aktivno sodelujejo z izkušenejšimi revizorji (mentorji), mlajši revizorji hitreje dvignejo raven strokovnega znanja in pridobivajo ključne kompetence. Ugotovili smo, da formalno izobraževanje v revizijski stroki ne zadostuje za kakovostno in celovito opravljanje revizorjevega dela. Bistvene so namreč praktične izkušnje, ki si jih revizor pridobi na delovnem mestu z učenjem ob delu. Ugotovitve našega magistrskega dela doprinesejo k razumevanju procesa prenosa znanja med revizorji v velikih revizijskih podjetjih. Preučevano tematiko bi bilo v prihodnje možno in smiselno raziskovati še na primerih revizijskih podjetij, ki niso uvrščena med revizijska podjetja velike četverice, saj so ugotovitve obstoječih raziskav relevantne le za velika revizijska podjetja. Knowledge transfer among employees in an organisation is the process of acquiring and maintaining organisational knowledge, through which employees share solutions and good practices. This master's thesis deals with the topic of transfer of knowledge among auditors in audit firms, with an emphasis on the concept of learning by doing. Knowledge in audit firms is transferred in various ways, with one of the most effective ways of transferring knowledge among auditors being the concept of learning by doing. Learning by doing in audit firms represents a key mechanism for the long-term professional development of personnel and their understanding of complex audit tasks. To achieve and perform auditing, auditors' knowledge needs to be constantly updated in practice, in addition to structured formal education. Auditors achieve this by collaborating with experienced auditors and by actively engaging in specific audit work assignments. Based on an analysis of existing foreign literature in the field of knowledge transfer among auditors, we researched the course of the knowledge transfer process in audit firms, with an emphasis on large audit firms (i.e. the Big Four). Knowledge transfer in large audit firms depends, among other factors, on organisational culture, reward systems, individual characteristics of employees, complexity of audit tasks and technologies. We found that most of the auditor's learning occurs directly in the workplace and that knowledge in audit firms is most often and most effectively transferred through the daily performance of audit tasks, through cooperation among auditors and teamwork, mentoring and ongoing feedback. This confirms the great importance of on-the-job learning for the audit profession. Based on the findings, learning by doing in auditing is fundamental to developing the auditor's professional judgement, scepticism and the ability to identify risks and solve complex tasks. The concept also positively contributes to the quality of auditing and the long-term success of the audit firm by improving judgments as a result of its use. However, despite all the advantages that the concept brings, its implementation in audit firms is sometimes hindered by a poor organisational climate, a lack of opportunities for on-the-job learning, poor motivation of auditors for work and insufficient personal contact among auditors. To improve knowledge transfer among auditors in audit firms, we provide some suggestions for possible improvements at the end of our research. Among other things, audit firms should introduce formalised mentoring programs, design reward systems, establish digital tools for knowledge transfer, and encourage collaboration among auditors through more social gatherings. Based on our conducted research and formulated hypotheses, we concluded that encouraging a culture of knowledge sharing, enabling the use of the newly acquired knowledge in the workplace, and active involvement of auditors in on-the-job learning bring accelerated human resource development and higher quality of audit services to audit firms. In audit firms, where junior auditors actively cooperate with experienced auditors (mentors), younger auditors increase their level of expertise and acquire key competencies more quickly. We found that in the auditing profession, formal education is not sufficient for high-quality and comprehensive performance of an auditor's work. The key is the practical experience that the auditor gains in the workplace through on-the-job learning. The findings of our master's thesis are helpful for understanding the process of knowledge transfer among auditors in large audit firms. In the future, it would be possible and reasonable to research the topic studied on the cases of non-Big Four audit firms, as the findings of existing research are relevant only to large audit firms. prenos znanja revidiranje revizijsko podjetje revizor mlajši revizor mentorstvo učenje ob delu transfer of knowledge auditing audit firm auditor junior auditor mentorship learning by doing true true false S. Kolar] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-11-05 16:19:32 2026-01-06 11:59:53 2026-01-07 03:09:11 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6:377 263567875 MAG_Kolar_Samanta_2025.pdf MAG_Kolar_Samanta_2025.pdf 1 BEEB21F6D639F9691A2C29726D1FC5F2 db896f95cdb7da02edf6c7fe3dfa328ade7b0328fd361de2c244fe42f9f0b91c 8ba5bb4f-db21-11f0-a226-00155d580e02 https://dk.um.si/Dokument.php?lang=slv&id=201500 Ekonomsko-poslovna fakulteta 0 0 0