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master's thesis
RAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU
Diplomski rad
2019. urn:nbn:hr:124:433640
Penić, Marinela
University of Split
Faculty of economics Split

Cite this document

Penić, M. (2019). RAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:433640

Penić, Marinela. "RAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:433640

Penić, Marinela. "RAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:433640

Penić, M. (2019). 'RAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:433640

Penić M. RAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:124:433640

M. Penić, "RAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:433640

Metadata
TitleRAČUNOVODSTVENA ETIKA U PRORAČUNSKOM SEKTORU : Diplomski rad
AuthorMarinela Penić
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstvena profesija je na sebe preuzela veliku odgovornost da preko profesionalnih računovođa plasira financijske informacije u javnost uz važnost napomene povjerljivosti takvih informacija. Svaka profesija nastoji obavljati svoje poslove sukladno etičkim standardima, pa tako i profesionalne računovođe. Kodeks sadržava norme koje reguliraju zanimanje, u konkretnom slučaju zanimanje profesionalnog računovođe i njegovo ponašanje, njegovo poznavanje pravila struke i profesionalnih etičkih normi. Temeljna etička načela jesu: poštenje, objektivnost, profesionalna kompetentnost i dužna stručna pažnja, povjerljivost i profesionalno ponašanje. Testiranjem hipoteza utvrđeno je da se većina ispitanika slaže da je u potpunosti razumno očekivati da računovođa obavlja svoj posao objektivno, sa dužnom stručnom pažnjom te da stječe profesionalnu kompetentnost, no to su uglavnom ispitanici koji su nimalo, malo ili djelomično upoznati s odredbama Kodeksa etike što je dovelo do odbacivanja H1 i H3 hipoteze, no oni koji su bili prilično ili u potpunosti upoznati s Kodeksom etike dovelo je do pozitivnih rezultata i na kraju prihvaćanje H2 hipoteze kao istinite odnosno statistički značajne. Ključne riječi: računovodstvena profesija, profesionalni računovođa, etika, etička načela, Kodeks etike za profesionalne računovođe
Abstract (english)
The accounting profession has assumed the great responsibility of distributing financial information to the public through professional accountants, with the importance of noting the confidentiality of such information. Every profession strives to do its job in accordance with ethical standards, including professional accountants. The Code contains the standards governing the profession, in this particular case the professional accountant’s profession and behavior, his or her knowledge of professional rules and professional ethical standards. The basic ethical principles are: honesty, objectivity, professional competence and due professional care, confidentiality and professional conduct. Hypothesis testing found that most respondents agreed that it was perfectly reasonable to expect an accountant to perform his or her job objectively, with due professional care, and to acquire professional competence, but these were mostly respondents who were little or partially aware of the provisions of the Code of Ethics, led to the rejection of the H1 and H3 hypotheses, but those who were fairly or fully aware of the Code of Ethics led to positive results and ultimately accepted the H2 hypothesis as true or statistically significant.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:433640
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-12-05 18:21:58