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master's thesis
POVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA
2023. urn:nbn:hr:124:064865
Repić, Helena
University of Split
Faculty of economics Split

Cite this document

Repić, H. (2023). POVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:064865

Repić, Helena. "POVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:064865

Repić, Helena. "POVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA." Master's thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:064865

Repić, H. (2023). 'POVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA', Master's thesis, University of Split, Faculty of economics Split, accessed 24 February 2025, https://urn.nsk.hr/urn:nbn:hr:124:064865

Repić H. POVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA [Master's thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2025 February 24] Available at: https://urn.nsk.hr/urn:nbn:hr:124:064865

H. Repić, "POVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA", Master's thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:064865

Metadata
TitlePOVREDE TEMELJNIH NAČELA RAČUNOVODSTVENE ETIKE UZROKOVANE PRITISCIMA
AuthorHelena Repić
MentorAndrijana Rogošić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023-10-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom diplomskom radu, naglasak je stavljen na Kodeks etike za profesionalne računovođe i njegovu ulogu u računovodstvenoj profesiji. Svaka profesija mora poštovati i primjenjivati etiku u svom poslovanju, pa tako i ova. Profesionalni računovođe moraju biti etični u svom poslovanju a ta etičnost i ponašanje je regulirana IFAC-ovim Etičkim Kodeksom kako bi informacije, podaci tj. financijski izvještaji bili vjerodostojni. Provedenim istraživanjem i testiranjem hipoteza utvrđena je važnost... More primjene Kodeksa, no utvrđeno je kako hrvatski računovođe nisu najbolje upoznati s navedenim Kodeksom. Međutim, najpozitivnija činjenica ovog istraživanja je da profesionalni računovođe nisu često izloženi pritiscima te time se ne prihvaća istinitost hipoteze da pritisci imaju utjecaj na napuštanje računovodstvene profesije. Less
Abstract (english)
In this thesis, emphasis is placed on the Code of Ethics for Professional Accountants and its role in the accounting profession. Every profession must respect and apply ethics in its business, including this one. Professional accountants must be ethical in their business, and that ethics and their behavior is regulated by IFAC's Code of Ethics so that information, data and financial statements, are credible. The conducted research and hypothesis testing established the importance of... More applying the Code, but it was determined that Croatian accountants are not well acquainted with the mentioned Code. However, the most positive fact of this research is that professional accountants are not often exposed to pressures, and thus the truth of the hypothesis that pressures have an influence on leaving the accounting profession is not accepted. Less
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:124:064865
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni magistar ekonomije (sveučilišni magistar ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2023-10-24 10:48:06
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