PRIMERJAVA ETIKE LASTNE KNJIGOVODJE Z ETIKO ZUNANJEGA KNJIGOVODJE V MALI DRUŽBI S PRIDOBITNO DEJAVNOSTJO

Kauzar, Katja

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Title:	PRIMERJAVA ETIKE LASTNE KNJIGOVODJE Z ETIKO ZUNANJEGA KNJIGOVODJE V MALI DRUŽBI S PRIDOBITNO DEJAVNOSTJO
Authors:	ID Kauzar, Katja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	VS_Kauzar_Katja_2016.pdf (327,24 KB) MD5: ABDE17B1E1403865EA97BD06139E4A0B
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava ravni etičnosti knjigovodij in računovodij, s poudarkom na primerjavi ravni etičnosti lastnih knjigovodij, ki opravljajo knjigovodska dela v svojem podjetju, ter zunanjih knjigovodij. Poklic knjigovodje zahteva visoko mero etičnosti in temelji na zaupanju, saj stranka knjigovodji posreduje zelo občutljive podatke o svojem podjetju. Knjigovodje se morajo zato držati visokih etičnih standardov, saj je od tega odvisno tudi poslovanje njihovih strank. V diplomskem delu smo primerjali ravni etičnosti lastne in zunanje knjigovodje v podjetju Academus d.o.o., kjer knjigovodenje poteka v okviru podjetja, vendar pod nadzorom zunanje knjigovodje. V okviru dela smo postavili hipotezo in podhipotezo, in sicer, da bo med ravnjo etike lastne knjigovodje in ravnjo etike zunanje knjigovodje prišlo do razhajanja v etičnosti glede na zastavljene dejavnike, vendar to razhajanje ne bo veliko, ter da bo raven etike lastnega knjigovodje večja, saj nima toliko izkušenj in strokovnega znanja kot zunanji knjigovodja. Raziskavo smo opravili s pomočjo vprašalnika in pogovorov, pri čemer smo ravni etičnosti merili glede na lestvico etičnosti vodstva, prototipičnost in vedenje na organizacijski ravni. Pri raziskavi smo se oprli na osnovnih pet načel, ki jih mora vsak računovodja in knjigovodja upoštevati, in sicer neoporečnost, nepristranskost, strokovno usposobljenost in potrebno skrbnost, zaupnost ter poklicu primerno obnašanje. Rezultati so pokazali, da je bila glavna hipoteza potrjena, saj je prišlo do razhajanj med etičnostjo enega in drugega opazovanega subjekta, vendar je bilo to razhajanje minimalno. V nasprotju s hipotezo pa je bila podhipoteza ovržena, saj se je izkazalo, da je imel zunanji knjigovodja zaradi svojega strokovna znanja in izkušenj višjo raven etičnosti kot lastni knjigovodja. Kljub temu smo pri obeh knjigovodjih zaznali visoko raven etičnosti, kar dokazuje, da se ljudje, ki se odločijo za ta poklic, zavedajo tega, da je visok nivo etičnosti zelo pomemben za kakovostno delo.
Keywords:	knjigovodja, etika, etičnost
Place of publishing:	Velenje
Publisher:	[K. Kauzar]
Year of publishing:	2016
PID:	20.500.12556/DKUM-59074
UDC:	657
COBISS.SI-ID:	12440604
NUK URN:	URN:SI:UM:DK:GPYPJYGR
Publication date in DKUM:	18.08.2016
Views:	1656
Downloads:	95
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	A COMPARISON OF THE ETHICS OF AN INTERNAL BOOKKEEPER AND EXTERNAL BOOKKEEPER IN A SMALL PROFIT BUSINESS
Abstract:	The thesis analyses the level of ethics of bookkeepers and accountants, with emphasis on the comparison of the level of ethics of internal and external bookkeepers. The profession of bookkeeper requires a high level of ethics and is based on trust as bookkeepers manage their clients’ confidential information. Bookkeepers thus have to adhere to high ethical standards as this has an impact also on their clients. In the thesis we analyse the level of ethics of the internal and the external bookkeeper of Academus d.o.o., where the bookkeeping is carried out internally, under the supervision of an external bookkeeper. Our first hypothesis was that in relation to the parameters we measured, the level of ethics of the internal and the external bookkeeper would be somewhat, but not drastically different, whereas our second hypothesis was that the level of ethics of the internal bookkeeper would be higher as they lack the expert knowledge and experience that the external bookkeeper has. The research was carried out by means of a questionnaire and interviews, where we measured the level of ethics by analysing the ethics of the company management, the prototypicality and the behaviour on the level of organisation. The basis for our research were the five fundamental principles which bookkeepers and accountants have to follow, i.e. integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. The results show that the first hypothesis was correct, as in relation to the measured parameters the level of ethics of the bookkeepers was somewhat different, however, not drastically. On the other hand, the second hypothesis proved to be incorrect, as the external bookkeeper had a higher level of ethics than the internal bookkeeper due to their expert knowledge and experience. Nevertheless, we have assessed that both bookkeepers adhere to high ethical standards, which proves that people who choose this profession are aware that a high level of ethics guarantees the quality of their work.
Keywords:	bookkeeper, ethics, ethical

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