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Title:ETIČNI KODEKS KOT MOŽNO PRAVILO O RUTINSKEM ODLOČANJU: PRIMER IZBRANE ORGANIZACIJE
Authors:Vogrinčič, Alen (Author)
Štrukelj, Tjaša (Mentor) More about this mentor... New window
Files:.pdf VS_Vogrincic_Alen_2011.pdf (476,40 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Kodeks poklicne etike računovodje je najpomembnejšo sodilo za rutinsko etično odločanje in spada v skupino pomembnih moralnih vodil, ki posamezniku nakažejo, kako ravnati pri določenih etično spornih situacijah. Skozi diplomski seminar smo poskušali s teoretičnega vidika opredeliti poslovno etiko, temeljna pravila odločanja, s poudarkom na rutinskem etičnem odločanju in naloge etike podjetja. Predstaviti smo želeli etične problemske ravni, etične dileme in razlogi za neetično ravnanje, s katerimi se srečujejo računovodski strokovnjaki pri opravljanju svojega poklica. Naš namen je bil, da prikažemo tudi nevarnosti, s katerimi se srečujejo računovodski strokovnjaki pri svojem delu. V praktičnem delu diplomskega seminarja smo na organizaciji XXX, d.o.o. izvedli raziskavo o etiki in etičnih odločitvah. Ugotovili smo, da je kodeks poklicne etike največkrat uporabljeno sodilo za rutinsko etično odločanje računovodskih strokovnjakov. Ugotovilo smo tudi, da računovodski strokovnjaki zavestno sodelujejo v nezakonitih in nedovoljenih dejavnostih. S takšnim ravnanjem mečejo slabo luč na njihov poklic in na Zvezo računovodij, finančnikov in revizorjev.
Keywords:poslovna etika, etične dileme, neetična delovanja, pravila odločanja, Kodeks poklicne etike računovodje
Year of publishing:2011
Source:Maribor
UDC:17
COBISS_ID:10898716 Link is opened in a new window
NUK URN:URN:SI:UM:DK:YKS9QVCQ
Views:1937
Downloads:448
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:CODE OF ETHICS AS A POSSIBLE RULE OF ROUTINE DECISION-MAKING: CASE OF A SELECTED ORGANISATION
Abstract:The code of professional ethics of an accountant is the most important criterion for routine ethical decision-making and belongs to a group of important moral guidances, which indicate to an individual how to deal at certain ethically controversial situations. Through the graduate seminar, we tried to define business ethics, basic rules of decision-making, with the emphasis on routine ethical decision-making and tasks of company ethics from theoretical point of view. We wanted to present ethical problems, ethical dilemmas and reasons for unethical behavior encountered by professional accountants in performing their profession. Our aim was to show the dangers faced by professional accountants in their work. In the practical part of graduate seminar we carried out a research on ethics and ethical decisions in the organization XXX, Ltd. We found out that the code of professional ethics is the most often used criterion for routine ethical decision-making of professional accountants. We also found out that professional accountants wilfully participate in illegal and illicit activities. With such conduct they reflect unfavourably on their profession and the Association of Accountants, Treasurers and Auditors.
Keywords:business ethics, ethical dilemmas, unethical action, decision-making rules, code of professional ethics of the accountant


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