ODGOVORNI RAČUNOVODJA IN ODGOVORNO RAČUNOVODENJE KOT ZNANOST

Kremzer, Simona

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Title:	ODGOVORNI RAČUNOVODJA IN ODGOVORNO RAČUNOVODENJE KOT ZNANOST
Authors:	ID Kremzer, Simona (Author) ID Korošec, Bojana (Mentor) More about this mentor...
Files:	mag_delo_Kremzer.pdf (902,38 KB) MD5: DF8FD7A01544FB41482D4984476DA8CA
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Računovodski strokovnjak mora biti neoporečen, nepristranski, strokovno usposobljen in skrben. Spoštovati mora zaupnost informacij in se v poklicu ustrezno obnašati. Njegovo delo mora biti neoporečno in narejeno kar se da strokovno, skrbeti mora tudi za razvoj stroke ter ugled poklica. Računovodjevo odgovornost lahko obravnavamo z različnih zornih kotov, kot sta npr. formalnopravni in moralno etični vidik. Z naraščajočo vlogo računovodje se povečuje tudi njegova odgovornost do poslovodstva, delničarjev, zaposlenih ter drugih oseb. Odgovornost je treba oceniti kar najbolj objektivno, pri tem pa je moralno upoštevati tudi širšo družbeno odgovornost. Odgovornost je kompleksen pojem, ki ga ne moremo doseči samo z uresničevanjem predpisanih norm, sem spada tudi računovodjeva kultura, etika in njegove osebne lastnosti. Računovodja se pri svojem delu ne sme posluževati nedovoljenih sredstev, ki bi spravljale v ugodnejši položaj določene posameznike oziroma skupine. Odgovorno računovodenje, v sklopu katerega deluje odgovorni računovodja, mora temeljiti na znanstvenih dognanjih.
Keywords:	računovodja, računovodstvo, računovodenje, odgovornost, prevare
Place of publishing:	Maribor
Publisher:	[S. Kremzer]
Year of publishing:	2016
PID:	20.500.12556/DKUM-60741
UDC:	657
COBISS.SI-ID:	12451868
NUK URN:	URN:SI:UM:DK:QDXPOTPN
Publication date in DKUM:	23.08.2016
Views:	1391
Downloads:	178
Metadata:
Categories:	EPF Misc.
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Secondary language

Language:	English
Title:	ACCOUNTABLE/RESPONSIBLE ACCOUNTANT AND ACCOUNTABLE/RESPONSIBLE ACCOUNTING AS A SCIENCE
Abstract:	A professional accountant should be impeccable, impartial, professionally competent, and diligent. He/she should respect information confidentiality and be committed to ethical professional practice. His/her work should be done with integrity and professionally, taking into account and ensuring the development and the reputation of the profession. The accountant’s responsibility can be considered from different perspectives, e.g. formal legal and ethical moral aspects. The increasing role of the accountant also affects the accountant’s responsibility in respect of management, shareholders, employees, and other persons. Responsibility should be assessed as objectively as possible morally taking into account a wider social responsibility. Responsibility is a complex concept, which cannot be achieved only through the implementation of prescribed norms, but should also include the accountant’s culture, ethics, and his/her personal characteristics. In his/her work, the accountant should not use illicit means, which would provide a more favourable position for certain individuals or groups. Responsible accounting, in which a responsible accountant operates, should be based on scientific findings.
Keywords:	accountant, accounting department, accounting, responsibility, fraud

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