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Title:Zadovoljstvo pooblaščenih revizorjev pri opravljanju dela: stanje v Sloveniji
Authors:ID Majcan, Ana (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Majcan_Ana_2023.pdf (3,33 MB)
MD5: 7E9D753346B2C38F93E156EA021BE743
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V magistrskem delu obravnavamo področje zadovoljstva pooblaščenih revizorjev pri opravljanju dela. Osredotočamo se na tematiko zunanjega revidiranja, opravljanja dela pooblaščenih revizorjev v Sloveniji, zadovoljstva pri opravljanju dela in zadovoljstva pooblaščenih revizorjev pri opravljanju dela. Na koncu izvedemo tudi raziskavo stopnje zadovoljstva pooblaščenih revizorjev pri opravljanju dela v Sloveniji. Obstaja veliko načinov, s katerimi lahko revizijske družbe zagotovijo, da so pooblaščeni revizorji zadovoljni pri opravljanju dela. Zadovoljnejši pooblaščeni revizorji bodo pogosteje ostali pri svojem delodajalcu, kar je v času povečane stopnje fluktuacije pooblaščenih revizorjev bistvenega pomena. Merjenje zadovoljstva pooblaščenih revizorjev pri opravljanju dela je tako zaželeno in hkrati pomembno za revizijske družbe. Pomembnejši dejavniki, ki vplivajo na stopnjo zadovoljstva pooblaščenih revizorjev pri opravljanju dela, so poklicna starost, odločevalna raven in spol pooblaščenih revizorjev ter velikost revizijske družbe, v kateri so pooblaščeni revizorji zaposleni. Ker za Slovenijo še ni bilo opravljeno merjenje zadovoljstva pooblaščenih revizorjev pri opravljanju dela, je problem raziskave proučitev, kako zadovoljni so pooblaščeni revizorji, vpisani v register pri ANR, na svojem delovnem mestu. Z raziskavo tako dopolnjujemo obstoječe znanje o poklicnih pričakovanjih pooblaščenih revizorjev v Sloveniji. V raziskavo je bilo vključenih 41 pooblaščenih revizorjev in revizork, kar predstavlja 23,6 % delež vseh pooblaščenih revizorjev v Sloveniji. Ugotovljeno je bilo, da je 34 pooblaščenih revizorjev in revizork (83 %) zadovoljnih, 1 pooblaščeni revizor oz. revizorka (2 %) je nezadovoljen, 6 pooblaščenih revizorjev in revizork (15 %) pa ni niti zadovoljnih niti nezadovoljnih pri opravljanju dela. V splošnem kažejo rezultati raziskave na nadpovprečno visoko (75 %) stopnjo zadovoljstva pooblaščenih revizorjev. Glede zadovoljstva pooblaščenih revizorjev s posameznimi vidiki dela je bilo ugotovljeno, da je najnižje izmed vseh petih vidikov zadovoljstvo s sedanjim delom (64 %), sledita zadovoljstvo z neposredno vodjo in s plačilom (72 %). Zadovoljstvo z možnostmi za napredovanje je 77 %, najvišje pa je zadovoljstvo s sodelavci, kar 86 %. Rezultati testa normalnosti porazdelitve obravnavane odvisne spremenljivke stopnja zadovoljstva pooblaščenih revizorjev pri opravljanju dela v Sloveniji so pokazali, da je test statistično značilen, kar pomeni, da se porazdelitev odvisne spremenljivke v statistični množici razlikuje od normalne porazdelitve oz., da odvisna spremenljivka ni normalno porazdeljena. Iz rezultatov testov za merjenje statistično značilnih razlik med povprečnimi vrednostmi poročanih stopenj zadovoljstva pooblaščenih revizorjev glede na izbrane dejavnike zadovoljstva, pa ugotavljamo, da se povprečne stopnje zadovoljstva pooblaščenih revizorjev pri opravljanju dela v Sloveniji glede na poklicno starost, odločevalno raven in spol pooblaščenih revizorjev ter velikost revizijske družbe, v kateri so pooblaščeni revizorji zaposleni, statistično značilno ne razlikujejo. Na podlagi rezultatov raziskave je torej mogoče sklepati, da izbrani dejavniki zadovoljstva ne vplivajo statistično pomembno na povprečno stopnjo zadovoljstva pooblaščenih revizorjev pri opravljanju dela v Sloveniji.
Keywords:Zunanje revidiranje, pooblaščeni revizor, zadovoljstvo pri opravljanju dela, Slovenija.
Place of publishing:Maribor
Publisher:A. Majcan
Year of publishing:2023
PID:20.500.12556/DKUM-84166 New window
UDC:657.6
COBISS.SI-ID:161392131 New window
Publication date in DKUM:16.08.2023
Views:390
Downloads:62
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
MAJCAN, Ana, 2023, Zadovoljstvo pooblaščenih revizorjev pri opravljanju dela: stanje v Sloveniji [online]. Master’s thesis. Maribor : A. Majcan. [Accessed 23 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=84166
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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:22.04.2023

Secondary language

Language:English
Title:Job Satisfaction of Certified Auditors: the Situation in Slovenia
Abstract:In this master`s thesis we discuss the field of job satisfaction of certified auditors. We focus on the subject of external auditing, the performance of the work of certified auditors in Slovenia, overall job satisfaction and job satisfaction of certified auditors. In the end, we also conducted a survey on the level of job satisfaction of certified auditors in Slovenia. There are many ways in which audit firms can ensure that certified auditors are satisfied with their work. The more certified auditors are satisfied, the more likely they are to stay with their employer, which is essential at a time of increased turnover rate of certified auditors. Measuring the job satisfaction of certified auditors is thus both desirable and important for audit firms. Some of the significant factors affecting the level of job satisfaction of certified auditors are the professional age, the decision-making level and the gender of certified auditors as well as the size of the audit firm in which they are employed. Since no measurement of certified auditors` job satisfaction has been carried out for Slovenia, the problem we face in the survey is examining how satisfied the certified auditors registered with the ANR are at their workplace. With this survey we therefore add to the existing knowledge about the professional expectations of certified auditors in Slovenia. The survey included 41 certified auditors, which represents 23.6 % of all certified auditors in Slovenia. The results show that 34 certified auditors (83 %) are satisfied, 1 certified auditor (2 %) is dissatisfied and 6 certified auditors (15 %) are neither satisfied nor dissatisfied with their work. In general, the results of the survey indicate an above-average (75 %) level of certified auditors` job satisfaction. Regarding the satisfaction of certified auditors with individual aspects of their work, we found out that the lowest of all five aspects is satisfaction with present work (64 %), followed by satisfaction with direct manager and with remuneration (72 %). Satisfaction with opportunities for promotion is 77 %, and satisfaction with colleagues is the highest at 86 %. The results of the test of normality of the distribution of the dependent variable level of job satisfaction of certified auditors in Slovenia showed that the test is statistically significant, which means that the distribution of the dependent variable in the statistical population differs from the normal distribution. In other words, the dependent variable is not normally distributed. From the results of the tests for measuring statistically significant differences between the average values of the reported satisfaction levels of certified auditors according to the selected satisfaction factors, we conclude that the average levels of job satisfaction of certified auditors in Slovenia do not differ statistically significant according to the professional age, the decision-making level and the gender of certified auditors as well as the size of the audit firm in which they are employed. Based on the results of the survey, we can therefore conclude that the selected satisfaction factors do not have a statistically significant effect on the average level of job satisfaction of certified auditors in Slovenia.
Keywords:External auditing, certified auditor, job satisfaction, Slovenia.


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