KAZENSKA ODGOVORNOST RAČUNOVODIJ
V diplomskem projektu sem obravnavala temo kazenska odgovornost računovodij. Pri poslovanju in vodenju podjetij, združb se zaposleni srečujejo z različnimi odgovornostmi. Strokovno etično odgovornost pri računovodjih prepoznamo v odnosu do poklica in dela ter v odnosih do notranjih in zunanjih sodel...
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Format: | Bachelor Thesis |
Language: | Slovenian |
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[I. Matevžič]
2016
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Online Access: | https://dk.um.si/IzpisGradiva.php?id=60965 https://dk.um.si/Dokument.php?id=97611&dn= http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=12573212&fmt=11 |
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ftunivmaribor:oai:dk.um.si:IzpisGradiva.php-id-60965 2023-05-15T18:13:44+02:00 KAZENSKA ODGOVORNOST RAČUNOVODIJ CRIMINAL LIABILITY OF ACCOUNTANTS Matevžič, Ines Podgorelec, Peter 2016-11-09 application/pdf https://dk.um.si/IzpisGradiva.php?id=60965 https://dk.um.si/Dokument.php?id=97611&dn= http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=12573212&fmt=11 slv slv [I. Matevžič] info:eu-repo/semantics/openAccess Maribor kazenska odgovornost računovodje prevare organiziranje računovodstva strokovno etična odgovornost javni uslužbenci delovna razmerja criminal responsibility accountants frauds organisation of accounting professional ethical responsibility public officials employment relationships info:eu-repo/classification/udc/343 info:eu-repo/semantics/bachelorThesis info:eu-repo/semantics/publishedVersion 2016 ftunivmaribor 2019-02-03T16:39:33Z V diplomskem projektu sem obravnavala temo kazenska odgovornost računovodij. Pri poslovanju in vodenju podjetij, združb se zaposleni srečujejo z različnimi odgovornostmi. Strokovno etično odgovornost pri računovodjih prepoznamo v odnosu do poklica in dela ter v odnosih do notranjih in zunanjih sodelavcev, do nadrejenih in podrejenih, do javnosti. Vse o strokovno etični odgovornosti je zapisano v Kodeksu poklicne etike računovodij. Kazenska odgovornost se pojavi v primerih, kot so prevare iz naklepa, prevarantsko poročanje. To vrsto odgovornosti obravnava Kazenski zakonik. Kazenska odgovornost se ugotavlja na podlagi ugotovljene krivde. Odškodninsko in disciplinsko odgovornost delavcev in javnih uslužbencev obravnavata zakona Zakon o delovnih razmerjih in Zakon o javnih uslužbencih. V diplomskem projektu sem se posvetila še sami organiziranosti računovodske službe. Predstavila sem notranje in zunanje dejavnike organiziranja ter njihova temeljna načela. Obravnavala sem tudi organizacijske strukture, saj te določajo mesto računovodske službe v združbi in delovne naloge zaposlenih. The diploma project discussed the subject of criminal responsibility of accountants. In operation and management of companies and organisations, employees face various responsibilities. The professional ethical responsibility of accountants is recognised in their attitude towards the profession and work, and in relationships to internal and external co-workers, to superiors and subordinates, and to the public. Everything about the professional ethical responsibility is written in the Code of Professional Ethics of Accountants. Criminal responsibility arises in cases such as intentional fraud and fraudulent reporting. This type of responsibility is governed by the Criminal Code. Criminal responsibility is determined on the basis of established guilt. Damage and disciplinary liability of workers and public officials is governed by the Employment Relationship Act and the Civil Servants Act. In the diploma project, I also discuss the organisation of the accounting department. I present the internal and external factors of organisation and their fundamental principles. I also discuss the organisational structures, as these determine the location of the accounting department in the organisation and the work tasks of employees. Bachelor Thesis sami Digital Library of University of Maribor |
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Open Polar |
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Digital Library of University of Maribor |
op_collection_id |
ftunivmaribor |
language |
Slovenian |
topic |
kazenska odgovornost računovodje prevare organiziranje računovodstva strokovno etična odgovornost javni uslužbenci delovna razmerja criminal responsibility accountants frauds organisation of accounting professional ethical responsibility public officials employment relationships info:eu-repo/classification/udc/343 |
spellingShingle |
kazenska odgovornost računovodje prevare organiziranje računovodstva strokovno etična odgovornost javni uslužbenci delovna razmerja criminal responsibility accountants frauds organisation of accounting professional ethical responsibility public officials employment relationships info:eu-repo/classification/udc/343 Matevžič, Ines KAZENSKA ODGOVORNOST RAČUNOVODIJ |
topic_facet |
kazenska odgovornost računovodje prevare organiziranje računovodstva strokovno etična odgovornost javni uslužbenci delovna razmerja criminal responsibility accountants frauds organisation of accounting professional ethical responsibility public officials employment relationships info:eu-repo/classification/udc/343 |
description |
V diplomskem projektu sem obravnavala temo kazenska odgovornost računovodij. Pri poslovanju in vodenju podjetij, združb se zaposleni srečujejo z različnimi odgovornostmi. Strokovno etično odgovornost pri računovodjih prepoznamo v odnosu do poklica in dela ter v odnosih do notranjih in zunanjih sodelavcev, do nadrejenih in podrejenih, do javnosti. Vse o strokovno etični odgovornosti je zapisano v Kodeksu poklicne etike računovodij. Kazenska odgovornost se pojavi v primerih, kot so prevare iz naklepa, prevarantsko poročanje. To vrsto odgovornosti obravnava Kazenski zakonik. Kazenska odgovornost se ugotavlja na podlagi ugotovljene krivde. Odškodninsko in disciplinsko odgovornost delavcev in javnih uslužbencev obravnavata zakona Zakon o delovnih razmerjih in Zakon o javnih uslužbencih. V diplomskem projektu sem se posvetila še sami organiziranosti računovodske službe. Predstavila sem notranje in zunanje dejavnike organiziranja ter njihova temeljna načela. Obravnavala sem tudi organizacijske strukture, saj te določajo mesto računovodske službe v združbi in delovne naloge zaposlenih. The diploma project discussed the subject of criminal responsibility of accountants. In operation and management of companies and organisations, employees face various responsibilities. The professional ethical responsibility of accountants is recognised in their attitude towards the profession and work, and in relationships to internal and external co-workers, to superiors and subordinates, and to the public. Everything about the professional ethical responsibility is written in the Code of Professional Ethics of Accountants. Criminal responsibility arises in cases such as intentional fraud and fraudulent reporting. This type of responsibility is governed by the Criminal Code. Criminal responsibility is determined on the basis of established guilt. Damage and disciplinary liability of workers and public officials is governed by the Employment Relationship Act and the Civil Servants Act. In the diploma project, I also discuss the organisation of the accounting department. I present the internal and external factors of organisation and their fundamental principles. I also discuss the organisational structures, as these determine the location of the accounting department in the organisation and the work tasks of employees. |
author2 |
Podgorelec, Peter |
format |
Bachelor Thesis |
author |
Matevžič, Ines |
author_facet |
Matevžič, Ines |
author_sort |
Matevžič, Ines |
title |
KAZENSKA ODGOVORNOST RAČUNOVODIJ |
title_short |
KAZENSKA ODGOVORNOST RAČUNOVODIJ |
title_full |
KAZENSKA ODGOVORNOST RAČUNOVODIJ |
title_fullStr |
KAZENSKA ODGOVORNOST RAČUNOVODIJ |
title_full_unstemmed |
KAZENSKA ODGOVORNOST RAČUNOVODIJ |
title_sort |
kazenska odgovornost računovodij |
publisher |
[I. Matevžič] |
publishDate |
2016 |
url |
https://dk.um.si/IzpisGradiva.php?id=60965 https://dk.um.si/Dokument.php?id=97611&dn= http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=12573212&fmt=11 |
genre |
sami |
genre_facet |
sami |
op_source |
Maribor |
op_rights |
info:eu-repo/semantics/openAccess |
_version_ |
1766186358811918336 |