20.500.12556/DKUM-96331 Osebnostne lastnosti, znanja in veščine računovodij za odkrivanje in preprečevanje pranja denarja v velikih slovenskih podjetjih Personal characteristics, knowledge and skills of accountants to detect and prevent money laundering in large slovenian companies Računovodstvo kot znanstvena in strokovna disciplina predstavlja temeljni okvir za spremljanje, analiziranje in interpretiranje ekonomskih razmer v podjetjih. Računovodje imajo pri tem osrednjo vlogo, saj z visokimi strokovnimi standardi in etičnim ravnanjem skrbijo za zakonitost, preglednost in verodostojnost računovodskih informacij. Njihovo delo zahteva razvite osebnostne lastnosti, znanja in veščine, ki omogočajo natančno, odgovorno in učinkovito izvajanje računovodskih nalog. V zadnjih desetletjih so globalne gospodarske spremembe, porast finančnih prevar ter razvoj vedno bolj zapletenih oblik pranja denarja še dodatno izpostavili pomen računovodij kot enih izmed ključnih akterjev pri odkrivanju in preprečevanju nezakonitih dejavnosti. Ker imajo računovodje neposreden vpogled v zaupne računovodske informacije, nosijo posebno odgovornost za zagotavljanje zakonitega izvajanja poslovnih transakcij in pravočasno prepoznavanje sumljivih vzorcev. Za učinkovito odkrivanje in preprečevanje pranja denarja pa morajo računovodje razpolagati z ustreznimi osebnostnimi lastnostmi, znanjem in veščinami. V magistrskem delu smo raziskovali, katere osebnostne lastnosti, znanja in veščine potrebujejo računovodje za učinkovito odkrivanje in preprečevanje pranja denarja. Magistrsko delo vsebuje teoretični in empirični del. Teoretični del je sestavljen iz uvodnega dela, kjer so predstavljeni problem magistrskega dela, namen, cilji, raziskovalna vprašanja, predpostavke in omejitve ter metode raziskovanja. Nato sledi opredelitev računovodstva, računovodje, pravnega in strokovnega okvira računovodstva, osebnostnih lastnosti, znanj in veščin računovodij. Sledi opredelitev pojma pranja denarja, postopka, tipologij, pravne podlage, zavezancev in njihovih nalog. Nato pojasnimo še osebnostne lastnosti, znanja in veščine računovodij za odkrivanje in preprečevanje pranja denarja ter njihove etične dileme. V empiričnem delu nato raziščemo, katere osebnostne lastnosti, znanja in veščine so po mnenju računovodij v velikih slovenskih podjetjih najpomembnejše za učinkovito odkrivanje in preprečevanje pranja denarja. Raziskava je bila izvedena s pomočjo vprašalnika, ki je bil sestavljen samostojno na podlagi ugotovitev avtorjev v predhodnih raziskavah. Rezultate nato predstavimo grafično in opisno. Sklep je sestavljen iz temeljih ugotovitev, ki temeljijo na podlagi analize anketnega vprašalnika in predstavljajo odgovore na postavljena raziskovalna vprašanja. Rezultati empirične raziskave so pokazali, da računovodje v velikih slovenskih podjetjih kot ključne osebnostne lastnosti izpostavljajo predvsem natančnost, strokovnost in pozornost do podrobnosti, med znanji pa največji pomen pripisujejo temeljnemu računovodskemu znanju, razumevanju finančnih in poslovnih procesov ter poznavanju računovodskih standardov. Med veščinami so bile najvišje ocenjene računovodske in revizijske veščine, tehnične in analitične veščine ter sposobnost reševanja problemov. Hkrati raziskava razkriva, da se velik delež računovodij v velikih slovenskih podjetjih ne počuti dovolj usposobljenih za učinkovito preprečevanje pranja denarja, kar nakazuje na potrebo po dodatnem in bolj sistematičnem izobraževanju, zlasti na področjih notranje revizije, forenzičnega računovodstva in digitalnih tehnologij. Accounting as a scientific and professional discipline represents a fundamental framework for monitoring, analyzing, and interpreting economic climate in companies. Accountants play a central role in this process, as through high professional standards and ethical conduct they ensure the legality, transparency, and reliability of accounting information. Their work requires well-developed personal characteristics, knowledge and skills that enable accurate, responsible and efficient performance of accounting tasks. In recent decades, global economic changes, rise in the volume of financial frauds and development of increasingly complex forms of money laundering have further highlighted the importance of accountants as key actors in detecting and preventing illegal activities. Since accountants have direct access to confidential accounting information, they bear a special responsibility for ensuring the lawful execution of business transactions and the timely identification of suspicious patterns. For the effective detection and prevention of money laundering, accountants must therefore possess appropriate personal characteristics, knowledge, and skills. In this master’s thesis, we examined which personal characteristics, knowledge, and skills accountants need for the effective detection and prevention of money laundering. The master’s thesis consists of a theoretical and an empirical part. The theoretical part includes an introductory section presenting the research problem, purpose, objectives, research questions, assumptions and limitations, and research methods. This is followed by definitions of accounting, the role of the accountant, the legal and professional framework of accounting, and the personal characteristics, knowledge, and skills of accountants, followed by the definition of the concept of money laundering, including its process, typologies, legal basis, obligated entities, and their responsibilities. We then explain the personal characteristics, knowledge, and skills required of accountants for detecting and preventing money laundering, as well as the ethical dilemmas they face. In the empirical part, we investigated which personal characteristics, knowledge, and skills are considered by accountants in large Slovenian companies to be the most important for the effective detection and prevention of money laundering. The research was conducted using a questionnaire developed independently on the basis of findings from previous studies. The results were presented graphically and descriptively. The conclusion consists of the key findings derived from the analysis of the survey questionnaire and provides answers to the research questions posed. The results of the empirical research showed that accountants in large Slovenian companies identify accuracy, professionalism, and attention to detail as the most important personal characteristics. In terms of knowledge, they attribute the greatest importance to fundamental accounting knowledge, understanding of financial and business processes, and knowledge of accounting standards. Among skills that were attributed the most importance by accountants are accounting and auditing skills, technical and analytical skills, and problem-solving abilities. At the same time, the research revealed that a large proportion of accountants in large Slovenian companies do not feel sufficiently trained to effectively prevent money laundering, indicating a need for additional and more systematic education, particularly in the areas of internal auditing, forensic accounting, and digital technologies. računovodje osebnostne lastnosti znanja veščine preprečevanje pranja denarja accountants personal characteristics knowledge skills prevention of money laundering true true false T. Cigula] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-12-19 05:06:52 2026-03-26 09:51:52 2026-03-27 03:09:20 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657-057:343.537 273124867 MAG_Cigula_Tamara_2026.pdf MAG_Cigula_Tamara_2026.pdf 1 E8FB4CBFE6D47446CFB2D2DFFB7F1B55 e0b35c4b94a42f0beac754de98aa492d8f6446f67248771cb6912c2e7dd53457 8a06adde-2327-11f1-b351-00155d0001a1 https://dk.um.si/Dokument.php?lang=slv&id=204639 Ekonomsko-poslovna fakulteta 0 0 0