Organizacijska kultura v revizijskem podjetju

Bratkovič, Pia

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Title:	Organizacijska kultura v revizijskem podjetju
Authors:	ID Bratkovič, Pia (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	UN_Bratkovic_Pia_2024.pdf (1,93 MB) MD5: 25EF6241E2F1FBE469FE17E4403CBDBE
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Organizacijska kultura predstavlja skupek vrednot, norm in praks, ki urejajo vedenje in odnose znotraj organizacije. Organizacijska kultura je razširjen pojem, ki se obravnava na različne načine. To diplomsko delo se ukvarja s tematiko, kaj predstavlja organizacijsko kulturo v revizijskem podjetju in kakšna je njena vloga. Obravnavana tema organizacijske kulture v revizijskih podjetjih se osredotoča na oblikovanje in vzdrževanje te kulture, ki ima še posebej pomembno vlogo zaradi visoko reguliranega revizijskega okolja, kjer je potrebno upoštevati predpisane spreminjajoče se standarde in etičnost. Na podlagi predhodnih tujih raziskav v povezavi s to tematiko je predstavljen splošni model organizacijske kulture v reviziji, vrste organizacijskih kultur in klim, ki jih lahko zasledimo v revizijskem podjetju. Sledi predstavitev vpliva kulture in klime na kakovost revidiranja, v povezavi s kulturo in uspešnostjo revizijskega podjetja, predstavitev vloge komunikacije, mehanizma upravljanja zaposlenih in pomen preveritve organizacijske kulture v revizijskih podjetjih. Diplomsko delo ima dve hipotezi, ki smo ju tudi potrdili na podlagi proučitve ugotovitev preteklih raziskav. Pozitivna organizacijska kultura ima v revizijskem podjetju pozitiven vpliv na zavzetost zaposlenih, obseg storitev, ki jih revizijsko podjetje opravlja. Pozitivna organizacijska kultura v revizijskem podjetju je povezana z večjim obsegom storitev, ki jih opravlja revizijsko podjetje. Na podlagi teoretičnih spoznanj na to temo smo prišli do sklepa, da revizijska podjetja z močnimi in pozitivnimi organizacijskimi kulturami pogosteje širijo obseg svojih storitev, saj taka kultura spodbuja inovacije, izboljšuje kakovost storitev in povečuje zadovoljstvo strank. Na podlagi raziskave smo prišli do sklepa, da ima organizacijska kultura v revizijskih podjetjih ključno vlogo pri oblikovanju vedenja zaposlenih, kakovosti revizijskih storitev in uspešnosti podjetja. Pozitivna organizacijska kultura lahko poveča zavzetost zaposlenih in izboljša kakovost revidiranja. V naši raziskavi, v diplomskem delu, obstajajo nekatere omejitve, kot so omejenost na razpoložljive pretekle raziskave različnih avtorjev, ki so praviloma osredotočene na velika revizijska podjetja in geografsko omejene. Ugotovitve diplomskega dela pripomorejo k boljšemu razumevanju organizacijske kulture v revizijskih podjetjih. Možno je, da se v prihodnje ugotovitve raziskave primerjajo, posplošijo in povežejo s preostalimi revizijskimi podjetji, razišče pa tudi, kako je organizacijska kultura zaznana in predstavljena med zaposlenimi v teh revizijskih podjetjih.
Keywords:	Organizacijska kultura, revizija, revizor, revizijsko podjetje, zaposleni.
Place of publishing:	Maribor
Publisher:	P. Bratkovič
Year of publishing:	2024
PID:	20.500.12556/DKUM-89651
UDC:	005.73
COBISS.SI-ID:	215076099
Publication date in DKUM:	14.11.2024
Views:	137
Downloads:	147
Metadata:
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:	04.09.2024

Secondary language

Language:	English
Title:	Organisational culture in an audit firm
Abstract:	Organizational culture represents a set of values, norms and practices that govern behaviour and relationships within the organization. Organisational culture is a broad concept that is considered in different ways. Our bachelor's degree thesis deals with the topic of what constitutes organizational culture in an audit firm and what its role is. The topic of organisational culture in audit firms focuses on the formation and maintenance of this culture, which plays a particularly important role due to the highly regulated audit environment, where changes in standards and ethics must be strictly considered. Based on previous research in relation to this topic, a general model of culture in audit firms, as well as the types of culture and climate that can be found in audit firms, is presented. This is followed by a presentation of the effect of organisational culture and climate on audit quality, the link between culture and audit firm's performance, a presentation of the role of communication, the mechanism of employee management and the importance of assessing the organisational culture in audit firms. The bachelor's degree thesis has two hypotheses, which we also confirmed on the basis of examining the findings of past research. A positive organizational culture in an audit firm has a positive impact on the commitment of employees and the range of services provided by the audit firm. A positive organisational culture in an audit firm is associated with a greater range of services provided by the audit firm. Based on the theoretical findings on this topic, we conclude that audit firms with strong and positive organisational cultures are more likely to expand their services, as such cultures foster innovation, improve service quality and increase client satisfaction. Based on the findings, we conclude that organisational culture in audit firms plays a key role in shaping employee behaviour, audit service quality and the firm's performance. A positive organisational culture can increase employee engagement and improve audit quality. However, there are some limitations in our bachelor's degree thesis research, such as being limited to available past research by various authors, which are usually limited to the largest audit firms and are geographically limited. In conclusion, the findings of our bachelor's degree thesis contribute to a better understanding of organisational culture in audit firms. In the future, the findings of the research can be compared, generalized, and related to other audit firms. It could also be investigated how the organizational culture is perceived and presented among the employees of these audit firms.
Keywords:	Organisational culture, auditing, auditor, audit firm, employee.

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