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Title:RELATIVIZEM, IDEALIZEM IN ETIČNO PRESOJANJE ŠTUDENTOV RAČUNOVODSTVA IN REVIZIJE
Authors:ID Cigut, Marina (Author)
ID Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf MAG_Cigut_Marina_2012.pdf (2,18 MB)
MD5: ED78A516B05BAEA1AF4B925F9ADC70AE
PID: 20.500.12556/dkum/525b4d28-f70a-4079-a08c-c1ffd7c71b5c
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Namen magistrske naloge je bil pregledno proučiti raziskave etičnega presojanja, to je etičnega zaznavanja in etičnega odzivanja študentov računovodstva in revizije, in na njihovi podlagi empirično proučiti etično naravnanost in odzivanje dodiplomskih študentov končnega, četrtega letnika Univerzitetnega študijskega programa ´96 v študijskem letu 2008/2009. Analiza etične naravnanosti dodiplomskih študentov je zajemala študente štirih študijskih usmeritev, in sicer Finance in bančništvo, Marketing, Podjetništvo in Računovodstvo in revizija. V teoretičnem delu naloge smo predstavili osnovne pojme etike in morale, stopnjo moralnega razvoja, modele etičnega odločanja in konceptualizacijo etične ideologije. Nato smo se osredotočili na ugotovitve o tem, kako vplivajo spol, starost, smer študija in okolica na etično obnašanje posameznika in kakšen vpliv ima učenje o etiki na poznejše etično vedenje. Aplikativni del naloge je bil izveden s pomočjo vprašalnika, ki je bil sestavljen iz dveh delov. S pomočjo odgovorov na prvi del vprašalnika (oblikovanem po Forsythu, 1980) smo študente razvrščali v skupino visokega ali nizkega idealizma in v skupino visokega ali nizkega relativizma ter ugotavljali, ali imajo spol, smer študija in kraj bivanja kakšen vpliv na prej omenjeno razvrstitev. V drugem delu vprašalnika (prilagojenem po Sadlerju in Baracu, 2005) pa smo študente postavili v različne študijske situacije in na podlagi njihovih odzivov iskali odgovore na vprašanja o etičnih razlikah med študenti posameznih študijskih usmeritev. Študente računovodstva in revizije smo poleg tega soočili še z etično spornimi strokovno poslovnimi situacijami ter na podlagi rezultatov preverjali, ali prihaja do razlik pri etičnem odzivanju med situacijami, ki se nanašajo na študijske vsebine, in situacijami, nanašajočimi se na strokovno poslovne vsebine. Primerjali smo tudi posameznikovo etično naravnanost in etično odzivanje. Manjši del naloge pa smo namenili tudi obravnavanju vključenosti etike in etičnih vsebin v študijske programe. Raziskava je pokazala, da se študentje pri etični naravnanosti po Forsythovi konceptualizaciji etične ideologije pretežno uvrščajo med situacioniste in da kažejo relativno nizko raven etičnega odzivanja na etično sporne študijske situacije, medtem ko so študentje računovodstva in revizije pokazali visoko raven etičnega odzivanja v etično spornih strokovno poslovnih situacijah.
Keywords:Etična naravnanost, etično odzivanje, študentje računovodstva in revizije, etika, morala, Kohlbergov model stopenj osebnega moralnega razvoja, Restov štiristopenjski model etičnega odločanja, Forsythova konceptualizacija etične ideologije, relativizem, idealizem, situacionisti, subjektivisti, absolutisti, ekscepcionisti
Place of publishing:Murska Sobota
Publisher:[M. Cigut]
Year of publishing:2012
PID:20.500.12556/DKUM-38532 New window
UDC:17
COBISS.SI-ID:11313692 New window
NUK URN:URN:SI:UM:DK:V1KWOQDX
Publication date in DKUM:25.01.2013
Views:3086
Downloads:420
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:RELATIVISM, IDEALISM AND ETHICAL REASONING OF ACCOUNTING
Abstract:The purpose of this master’s thesis was to examine in a transparent manner the research of ethical assessing, that is ethical perception and ethical response of students of Accounting and Auditing, and according to them, empirically examine the ethical attitudes and responses of undergraduate students of the final, fourth year of the '96 undergraduate study programme in the 2008/2009 academic year. The analysis of the ethical attitudes of the undergraduate students consisted of four study courses, namely Finance and Banking, Marketing, Entrepreneurship and Accounting and Auditing. In the theoretical part of the thesis, we presented the basic concepts of ethics and morality, the level of moral development, ethical decision-making models and conceptualisation of ethical ideology. Then we focused on findings about how gender, age, field of study and environment affect the ethical behaviour of individuals and how learning about ethics affects subsequent ethical behaviour. The applied part of the thesis was carried out by means of a questionnaire, which was divided into two parts. Using the answers to the first part of the questionnaire (designed according to Forsyth, 1980), we classified students in groups of high or low idealism and in groups of high or low relativism, and we determined whether their gender, field of study and place of residence affected in any way the aforementioned classification. In the second part of the questionnaire (adjusted according to Sadler and Barac, 2005), we placed students in various academic situations and based on their responses, we looked for answers to the questions about the ethical differences between students of individual study courses. We also confronted the students of Accounting and Auditing with conflicting ethical professional business situations and based on the results, we examined whether there were any differences in ethical responses between the situations related to academic content and situations relevant to the business content only. We also compared an individual's ethical orientation and ethical response. A smaller part of the thesis was also devoted to addressing the inclusion of ethics and ethical content into curricula. Research has shown that students, in their ethical attitudes, according to Forsythe’s conceptualisation of ethical ideology, mainly fall within situationists and show a relatively low level of ethical response to ethically controversial study situations, while students of Accounting and Auditing showed a high level of ethical response to ethically controversial professional business situations.
Keywords:ethical orientation, ethical response, students of Accounting and Auditing, ethics, morality, Kohlberg’s stages of moral development, Rest’s four-stage model of ethical decision-making, Forsythe’s conceptualization of ethical ideology, relativism, idealism, situationists, subjectivists, absolutists, exceptionists


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