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Title:PRIMERJAVA ETIKE KNJIGOVODJE MALE DRUŽBE S PRIDOBITNO DEJAVNOSTJO IN ETIKE KNJOGOVODJE RAČUNOVODSKEGA SERVISA S PRIDOBITNO DEJAVNOSTJO
Authors:ID Bolarič, Špela (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Bolaric_Spela_2016.pdf (412,01 KB)
MD5: 62D2A61455DC421D877774C86F39168C
 
Language:Slovenian
Work type:Undergraduate thesis
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomski nalogi smo se osredotočili na etiko knjigovodjev oz. primerjavo med etiko računovodij računovodskih servisov malih družb s pridobitno dejavnostjo in kjnigovodjev malih družb s pridobitno dejavnostjo. Na začetku smo predstavili pojav in pojem etike, ter kodekse in pravnoformalne vire, ki posegajo v etiko knjigovodstva in računovodstva. Zanimalo nas je s katerimi etičnimi dilemami in spornimi praksami se srečujejo knjigovodje računovodskih servisov in knjigovodje v malih družbah. Ugotovili smo, da se z etičnimi dilemami pri vodenju knjig pogosteje srečujejo knjigovodji, zaposleni v računovodskih servisih. Prednost pri odločitvah dajejo etičnemu kodeksu. Knjigovodji zaposleni v malih družbah se redkeje srečuejo z etičnimi dilemami, pri odločitvah sledijo zakonu.
Keywords:knjigovodja računovodskega servisa, knjigovodja male družbe, kodeks poklicne etike, etične dileme
Place of publishing:Ljubljana
Publisher:[Š. Bolarič]
Year of publishing:2016
PID:20.500.12556/DKUM-59017 New window
UDC:657
COBISS.SI-ID:12457756 New window
NUK URN:URN:SI:UM:DK:CDL2XHDA
Publication date in DKUM:25.08.2016
Views:1366
Downloads:93
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:A COMPARISION OF BOOKKEEPING ETHICS IN SMALL COMPANY WITH PROFITABLE ACTIVITY AND BOOKKEEPING ETHICS OF AN ACCOUNTING SERVICE OF A A SMALL COMPANY WITH PROFITABLE ACTIVITY
Abstract:In the thesis, we focus on the ethics of bookkeepers and the comparison of the ethics of accountants of accounting firms of small companies with economic activity with bookkeepers at small companies with economic activity. First, we present the phenomenon and the concept of ethics as well as the codes and legally formal sources that deal with the ethics of bookkeeping and of accounting. We were interested in the ethical dilemmas and the controversial practices that bookkeepers of accounting firms and bookkeepers at small companies face. We found that ethical dilemmas in bookkeeping were more often encountered by bookkeepers employed in accounting firms. Here, bookkeepers give precedence in decision making to the ethical code. Bookkeepers employed at small companies face ethical dilemmas less frequently and follow the law in their decision making.
Keywords:bookkeeper of an accounting firm, bookkeeper of a small company, code of professional ethics, ethical dilemmas


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