POUČEVANJE ETIKE V RAČUNOVODSKEM IZOBRAŽEVANJU

Kramberger, Anja

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Title:	POUČEVANJE ETIKE V RAČUNOVODSKEM IZOBRAŽEVANJU
Authors:	ID Kramberger, Anja (Author) ID Korošec, Bojana (Mentor) More about this mentor...
Files:	MAG_Kramberger_Anja_2016.pdf (2,74 MB) MD5: 843F3C243A6A1C1E0D820FBB5788139D
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V zadnjih letih smo priča veliko računovodskim škandalom, ki so se zgodili pri nas in po svetu. Škandali so računovodsko pa tudi revizijsko stroko negativno zaznamovali, saj se je javnost začela spraševati o etičnosti izvajalcev računovodskega in revizijskega poklica. Za ponovno pridobitev zaupanja javnosti in ugleda obeh strok, so se pojavili strožji zakoni in pravila, računovodske organizacije pa so povečale poudarek etičnemu izobraževanju bodočih računovodij. Avtorji so različnega mnenja glede smiselnosti/koristnosti poučevanja etike v računovodskem izobraževanju. Nasprotniki tega poučevanja menijo, da se etike preprosto ne dá naučiti, saj je vsak posameznik etičen ali ne, podporniki pa menijo, da se študenti etike in etičnega razmišljanja lahko in morajo naučiti. Več razlogov za in proti vključevanju poučevanja etike v računovodsko izobraževanje opisujemo v magistrskem delu. Opisujemo tudi cilje, ki jih želimo doseči s poučevanjem etike. Poučevanje etike lahko vključimo na različne ravni študija. Ugotovili smo, da je pomembno vključevanje etike na dodiplomsko in podiplomsko raven študija. Na dodiplomskem študiju se študenti skupaj z začetnim spoznavanjem računovodske stroke naučijo, kako močno je s stroko povezana etika, ter razmišljati o osnovnih etičnih vprašanjih, kasneje, na podiplomskem študiju pa tudi o kompleksnejših etičnih vprašanjih in dilemah. Poleg vključevanja etike v različne ravni študija, smo opisali tudi različne oblike njenega vključevanja. Poznamo integrirano in diskretno obliko vključevanja. Pri integrirani obliki gre za vključitev etike v vse računovodske predmete, pri diskretni pa za vključitev etike kot samostojnega predmeta. Nekateri avtorji menijo, da je vključevanje etike v obeh oblikah najbolj priporočljivo, saj se tako študenti naučijo dovolj o teoriji etike in se hkrati zavedajo, da je etika v računovodstvu močno povezana z drugimi področji računovodstva. Ukvarjali smo se tudi z vprašanji primernih nosilcev poučevanja etike v računovodstvu. Lahko so to le računovodski strokovnjaki, le strokovnjaki iz etike ali pa kombinacija obojih. Nosilci poučevanja etike pa morajo izbrati primerni pristop in metode poučevanja. Odločijo se lahko med aktivnim in pasivnim pristopom, ter različnimi metodami poučevanja. O izbiri pristopa in metod morajo profesorji temeljito premisliti, saj obstajajo študenti, ki jim odgovarjajo različni stili poučevanja in zato je učinkovitost izbranih pristopov in metod različna. Priporočamo uporabo kombinacije obeh pristopov poučevanja, saj bodo tako zadovoljni študenti obeh stilov učenja in dosegli bomo željene cilje poučevanja etike v računovodskem izobraževanju. V praktičnem delu magistrskega dela smo izvedli raziskavo med dodiplomskimi in podiplomskimi študenti o obstoju in uporabljenih načinih poučevanja etike v računovodskem izobraževanju na Ekonomsko-poslovni fakulteti v Mariboru. Z analizo rezultatov smo med drugim ugotovili, da študenti menijo, da je pomembno vključevanje etike v računovodsko izobraževanje in v povprečju tudi, da ga je v njihovo računovodsko izobraževanje vključeno malo premalo.
Keywords:	Računovodski škandali, zaupanje javnosti, etika v računovodskem izobraževanju, pomen etike, cilji, pristopi in metode poučevanja etike.
Place of publishing:	Maribor
Publisher:	[A. Kramberger]
Year of publishing:	2016
PID:	20.500.12556/DKUM-57036
UDC:	657
COBISS.SI-ID:	12324380
NUK URN:	URN:SI:UM:DK:GDVN0PBT
Publication date in DKUM:	14.06.2016
Views:	1464
Downloads:	161
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	TEACHING ETHICS IN ACCOUNTING EDUCATION
Abstract:	In the last couple of years we witnessed several accounting scandals in our country as well as all over the world. Those scandals have made a negative impact on the accounting as well as the audit profession, for the public began to question the ethic of the accounting as well as auditing profession. To regain the trust and the reputation of the professions, several new strict laws have been issued and the accounting organizations have increased the focus on teaching ethics the future accountants. Regarding this topic several authors have different opinions about the logic and usefulness of teaching ethics in accounting. The opponents of this teaching procedure believe that you simply cannot teach ethics, you either have it in you or not; the proponents on the other side think that the students can and have to learn ethics and the ethical thinking. More pro and contras of this idea will be discussed in the dissertation as well as the goals that we would like to achieve with teaching ethics. The teaching of ethics can be included in different levels of the study. The results show that it is important to include the teaching of ethics in the undergraduate and postgraduate level of study. At the undergraduate study the students learn, in combination with the first encountering of this profession, how close this profession is connected to the ethics. They learn to think about the basic ethical questions; later on the postgraduate study the students learn to think and discuss about complex ethical questions and dilemmas. In combination with the integration of ethics in different levels of study, we also have discussed different levels of this integration. It can be distinguished between integrated and discreet form; the former can be described as the including of ethics in all the accounting subjects, in the latter the ethics should be considered as an independent subject. Some authors strongly believe that the best way is to include ethics in both ways; that is how the students can learn a lot about the theory of ethics and they can see that the ethics in accounting is strongly connected to several other fields of accounting. One of the most appealing questions was also who would be an appropriate teacher of ethics in accounting. This person can only be an accounting expert, an ethics expert or a combination of both. The teachers of ethics have to choose an appropriate approach and appropriate teaching methods. They can decide between an active or passive approach and different teaching methods. They must carefully think about the different methods, for there are students who are in favour of different learning styles. Based on this we recommend the combination of both approaches for then the students of both sides will be satisfied and we will also achieve the desired goals of teaching ethics in the accounting education. In the practical part of the dissertation a research amongst the undergraduate and postgraduate students regarding the existence and used ways of teaching ethics in the accounting education at the Faculty of Economics and Business was carried out. With the analysis of the results we have come to the conclusion that the students are of the opinion that it is of huge importance that ethics is included in the accounting education and in average the students also think that ethics is not included in their education as much as it should be.
Keywords:	Accounting scandals, public trust, ethics in the accounting education, the meaning of ethics, the goals, methods and different approaches of teaching ethics.

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