Spolna različnost zaposlenih in prevare v računovodskih izkazih

Halužan, Jasmina

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Title:	Spolna različnost zaposlenih in prevare v računovodskih izkazih
Authors:	ID Halužan, Jasmina (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Haluzan_Jasmina_2025.pdf (4,88 MB) MD5: 60F4769807F5C16AC9745F634BD20431
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Računovodske informacije in poročila nudijo podporo pri sprejemanju poslovnih odločitev. Te se predstavljajo v računovodskih izkazih organizacije. To pomeni, da so računovodski izkazi organizacije nosilci računovodskih informacij in so končni izdelek računovodskega procesa. Računovodski izkazi so zelo pogosto podvrženi morebitnim prevaram, saj obstaja veliko interesentov, katerih cilj je izkriviti resnično podobo poslovanja organizacije. Na možne prevare vpliva več različnih dejavnikov. Predmet tega dela je raziskovanje vpliva spolne različnosti zaposlenih v poslovodstvu na verjetnost prevar v računovodskih izkazih. Številne predhodne raziskave so pokazale, da značilnosti zaposlenih, kot je spol, vplivajo na pripravljenost opravljanja neetičnih dejanj in da moški in ženske niso enako nagnjeni k izvajanju neetičnih dejanj. Spolna različnost zaposlenih je vse bolj aktualna tema različnih študij, verjetno zaradi vse večje nestrpnosti sodobnega sveta do diskriminacije in napredovanja na delovnem mestu, tako v računovodstvu kot tudi na drugih poslovnih področjih. V nalogi se raziskuje vpliv sestave poslovodstva, kjer je pozornost usmerjena na spolno raznolikost članov poslovodstva organizacij, ki kotirajo na ameriški borzi. V empiričnem delu naloge je uporabljenih več različnih metod statistične analize: deskriptivna statistična analiza zbranih podatkov, testiranje statističnih povezav med spremenljivkami ter analiza vpliva izbranih neodvisnih spremenljivk na prevare v računovodskih izkazih. Zbrani podatki so obdelani s programom za preglednice Microsoft Excel in programom za statistične analize SPSS. Raziskava se izvaja na vzorcu 100 organizacij, ki kotirajo na ameriški borzi. Rezultati raziskave so pokazali, da spol ne vpliva statistično značilno na prevare v računovodskih izkazih v opazovanih organizacijah.
Keywords:	poslovodstvo, računovodstvo, računovodski izkazi, prevare v računovodskih izkazih, spolna različnost
Place of publishing:	Maribor
Publisher:	J. Halužan
Year of publishing:	2025
PID:	20.500.12556/DKUM-92568
UDC:	657.6
COBISS.SI-ID:	241287427
Publication date in DKUM:	03.07.2025
Views:	211
Downloads:	43
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:	22.04.2025

Secondary language

Language:	English
Title:	Gender diversity of employees and financial statements fraud
Abstract:	Accounting informations and reports offer support in making business decisions. And only these are presented in the organization's accounting statements. That means, accounting organization statements are bearers of accounting information and are the final product of accounting process. Financial statements are very often subject of possible fraud, because there exists many stakeholders whose goal is to distort the true image of the organization's operations. There are many different factors that influence potential scams and some of them will be the subject of this work respectively the subject of this work is the investigation of the impact on gender diversity of employees in managment on the probability fraud in financial statements. A number of previous studies have shown that employee characteristics, such as gender, influence the willingness to perform unethical acts and that men and women are not equally inclined to perform unethical acts. The gender diversity of employees is an increasingly actual topic of various studies, probably because of due greater intolerance of the modern world towards discrimination and promotion in the workplace, as in accounting as well as in other business fields. The task investigates the influence of the composition of the management, where attention is focused on gender diversity of members in business organization which is listed on the United States stock exchange. Several different statistical methods will be used in the empirical part of the assignment analyses: descriptive statistics analysis of collected data, testing of statistical connections between variables and influence of econometric analysis on selected independent variables on accounting fraud statements. The collected data are processed with the Microsoft Excel spreadsheet program and SPSS statistical analysis program. The research is conducted on a sample of 100 organizations which are listed on the United States stock exchange. The results of research showed that there is no statistically significant difference between gender diversity management and fraud in the financial statements in the observed organizations
Keywords:	management, accounting, financial statements, fraud in financial statements, gender diversity

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