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Title:Primerjave etičnih pritiskov na zaposlene v računovodskih servisih v Sloveniji in Makedoniji
Authors:ID Aleksovski, Dragi (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Aleksovski_Dragi_2024.pdf (989,30 KB)
MD5: 183526AB1EF2E320AAABF07CCDC07A2E
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Diplomsko delo raziskuje in primerja etične pritiske, s katerimi se soočajo zaposleni v računovodskih servisih v Sloveniji in Makedoniji. V uvodu je poudarek na pomembnosti etike v računovodskem poklicu, kjer je v ospredju potreba po visokih standardih integritete, natančnosti in zaupnosti pri delu z občutljivimi finančnimi informacijami. Diplomsko delo izpostavlja, da lahko etični pritiski prihajajo iz različnih virov, kot so stranke, uprave podjetij ali sodelavci, ki lahko poskušajo vplivati na izboljšanje finančnega stanja podjetja. Raziskava je zasnovana na kvalitativni in kvantitativni metodologiji, kjer so anketirani računovodje iz Slovenije in Makedonije. Cilj je bil preučiti razlike v etičnih pritiskih med državama in ugotoviti, ali se računovodje v obeh državah soočajo z enakimi pritiski. Diplomsko delo vključuje pregled relevantne literature, opis metodologije raziskave ter analizo rezultatov anket. Glavni izzivi, s katerimi se soočajo računovodje, vključujejo pritiske za zavajajoče računovodsko poročanje, kršenje zaupnosti ter manipulacijo finančnih podatkov. Raziskava ugotavlja, da so etični pritiski prisotni v obeh državah, vendar pa je njihova narava in intenzivnost odvisna od specifičnih okoliščin med Slovenijo in Makedonijo.
Keywords:računovodstvo, etika, etika v računovodstvu, računovodje, etični pritiski, etični kodeksi
Place of publishing:Maribor
Publisher:D. Aleksovski
Year of publishing:2024
PID:20.500.12556/DKUM-90504 New window
UDC:174:657
COBISS.SI-ID:212327683 New window
Publication date in DKUM:21.10.2024
Views:205
Downloads:60
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:05.09.2024

Secondary language

Language:English
Title:Comparison of ethical pressures on employees in accounting services in Slovenia and Macedonia
Abstract:The thesis explores and compares the ethical pressures faced by employees in accounting firms in Slovenia and Macedonia. The introduction emphasizes the importance of ethics in the accounting profession, highlighting the need for high standards of integrity, accuracy, and confidentiality when handling sensitive financial information. The thesis points out that ethical pressures can originate from various sources, such as clients, company management, or colleagues, who may attempt to influence the improvement of the company's financial position. The research is based on both qualitative and quantitative methodology, with accountants from Slovenia and Macedonia being surveyed. The goal was to examine the differences in ethical pressures between the two countries and to determine whether accountants in both countries face the same ethical pressures. The thesis includes a review of relevant literature, a description of the research methodology, and an analysis of the survey results. The main challenges faced by accountants include pressures for misleading financial reporting, breaches of confidentiality, and manipulation of financial data. The research finds that ethical pressures are present in both countries; however, their nature and intensity depend on specific circumstances and Slovenia and Macedonia.
Keywords:accounting, ethics, ethics in accounting, accountants, ethical pressures, ethical codes


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