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Title:Ali računovodje dojemajo napačno računovodsko poročanje kot etični problem?
Authors:ID Novak, Neja (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Novak_Neja_2023.pdf (839,96 KB)
MD5: B08336D28D0B2B76DB5B4F43A85606D8
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Računovodstvo je neizogibna dejavnost vsakega podjetja, in ker je računovodsko poročanje del tega, je pomembno, da je le-to pripravljeno skladno s pravili. Nenamerne napake so človeške in se lahko pripetijo vsakomur, za namerne napake pa je potrebno, da zanje odgovarja vsak posameznik. Diplomsko delo je sestavljeno iz teoretičnega in empiričnega dela. V teoretičnem delu je predstavljeno računovodsko poročanje, pri katerem smo se osredotočili na njegovo pojmovno opredelitev in odgovornost za računovodsko poročanje. Teoretičen del zajema tudi poglavje o etičnosti zaposlenih, v sklopu katerega smo predstavili kodeks poklicne etike računovodje, načela obnašanja računovodje in navedli, katere so prevare računovodskih strokovnjakov. V empiričnem delu smo želeli ugotoviti, ali računovodje dojemajo napačno računovodsko poročanje kot etični problem. Ugotovili smo, da več kot polovica anketiranih računovodij meni, da je napačno računovodsko poročanje etični problem sodelavcev v računovodstvu.
Keywords:Računovodsko poročanje, računovodja, etični problem, prevara.
Place of publishing:Maribor
Publisher:N. Novak
Year of publishing:2023
PID:20.500.12556/DKUM-84834 New window
UDC:657.3:174
COBISS.SI-ID:168321795 New window
Publication date in DKUM:13.10.2023
Views:712
Downloads:134
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:30.07.2023

Secondary language

Language:English
Title:Do accountants perceive financial misreporting as an ethical problem?
Abstract:Accounting is an inevitable activity of every company and since financial reporting is a part of it, it is important that it is prepared in accordance with the rules. Unintentional mistakes are human and can happen to anyone, but intentional mistakes require that each individual is responsible for them. The thesis consists of theoretical and empirical work. In the theoretical part, financial reporting is presented, where we focused on its conceptual definition and responsibility for financial reporting. The theoretical part also includes a chapter on the ethics of employees, as part of which we presented the accountant's code of professional ethics, the principles of accountant's behavior and stated what are the scams of accountants. In the empirical part, we wanted to determine whether accountants perceive incorrect financial reporting as an ethical problem. We came to the conclusion that more than half of the accountants surveyed believe that incorrect financial reporting is an ethical problem for colleagues in accounting.
Keywords:Financial reporting, an accountant, ethical problem, scam.


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