Vplivni dejavniki na etično obnašanje računovodij in revizorjev

Raner, Klarisa

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Title:	Vplivni dejavniki na etično obnašanje računovodij in revizorjev
Authors:	ID Raner, Klarisa (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Raner_Klarisa_2020.pdf (692,53 KB) MD5: 2A8E7F634F552042619C78E39ADA6F33 PID: 20.500.12556/dkum/d192b574-2187-4407-8ec2-8d01922c5d6e
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Etika definira dejanja posameznika kot etična oziroma neetična. Je pomemben del računovodskega poklica, saj se s pomočjo kodeksov etike definirajo načela, ki jih morajo računovodje in revizorji upoštevati med opravljanjem svojega dela. Ti kodeksi prav tako vplivajo na vedenje in presojo računovodij ter revizorjev. Kodekse je treba prilagajati spreminjajočim se družbenim, ekonomskim, poslovnim in računovodskim okoljem. Glavni namen etičnih kodeksov je pomagati računovodjem in revizorjem, da izpolnijo svoje poklicne obveznosti. Zelo pomembno je izobraževanje o etiki, ki je lahko prisotno v več oblikah. Etika je lahko samostojen predmet na univerzi, lahko pa je vključena v druge, že obstoječe predmete poučevanja. Pomen izobraževanja je velik, saj se posamezniki na ta način seznanijo s sprejemljivim etičnim obnašanjem in zaznavanjem etičnih dilem. Dejavniki, ki vplivajo na etično obnašanje posameznika, so različni. Spol, starost, vera, izpostavljenost etičnim vsebinam, stopnja izobrazbe, delovne izkušnje in odločanje kot posameznik ali v skupini so samo nekateri izmed teh. Poznavanje teh dejavnikov je pomembno za oblikovalce zakonov, delodajalce in učitelje. Razumevanje etike in pravilno reševanje etičnih dilem je pomembno tudi zato, da se ne ponovijo računovodski škandali, kot sta na primer Enron in WorldCom. Povzročeni škandali namreč zmanjšujejo zaupanje javnosti v računovodski poklic.
Keywords:	etika, etično izobraževanje, etični modeli, dejavniki, ki vplivajo na etično obnašanje, goljufije
Place of publishing:	Maribor
Publisher:	[K. Raner]
Year of publishing:	2020
PID:	20.500.12556/DKUM-77503
UDC:	657
COBISS.SI-ID:	42071299
NUK URN:	URN:SI:UM:DK:WPLXJMFW
Publication date in DKUM:	10.12.2020
Views:	1158
Downloads:	156
Metadata:
Categories:	EPF
:	RANER, Klarisa, 2020, Vplivni dejavniki na etično obnašanje računovodij in revizorjev [online]. Master’s thesis. Maribor : K. Raner. [Accessed 23 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=77503 Copy citation

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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:	01.09.2020

Secondary language

Language:	English
Title:	Influencing factors on the ethical behavior of accountants and auditors
Abstract:	Ethics defines actions of individuals as ethical or unethical. It is an important part of the accounting profession, as codes of ethics define principles that accountants and auditors must observe when carrying out their work. These codes also influence behaviour and judgment of accountants and auditors. Codes are to be adjusted to changing social, economic, corporate and accounting environments. The main purpose of codes of ethics is to assist accountants and auditors in meeting their professional obligations. Education on ethics is significant and may take many forms. Ethics may be an independent university level subject or incorporated into other pre-existing teaching subjects. Significance of education is important since individuals become acquainted with acceptable ethical behaviour and perception of ethical dilemmas. The factors that influence ethical behaviour of individuals may be various. Gender, age, religion, exposure to ethical content, level of education, work experience and decision-making both regarding individuals or groups are just some of these. Mustering these factors is significant for lawmakers, employers, and teachers. Understanding ethics and properly resolving ethical dilemmas is also significant if accounting scandals such as Enron and WorldCom are not to be repeated. These scandals caused reduction in public confidence regarding the accounting profession.
Keywords:	ethics, education of ethics, ethical models, factors in ethical behaviour, embezzlement

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