Utjecaj poslovne etike na financijsko izvještavanje malih i srednjih poduzeća

graduate thesis

• Title (english): The influence of business ethics on the financial reporting of small and medium - sized enterprises
• Author: Veronika Zorić
• Mentor: Mateja Brozović (mentor)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Mihaela Mikić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

Temelje etičkog poslovanja malih i srednjih poduzeća čine individualne osobine pojedinca, etički kodeks poslovnog ponašanja, moralne odgovornosti i obveze menadžera te razine i dileme etičkog odlučivanja. Financijsko izvještavanje malih i srednjih poduzeća svakodnevno se susreće sa mnogim, ponekad i nelogičnim potezima menadžmenta koji je glavni i odgovorni prilikom financijskog izvještavanja malih i srednjih poduzetnika. Interne kontrole obavljaju se unutar granica poduzeća da bi se pratilo ostvarivanje unaprijed postavljenih ciljeva i predložile eventualne korektivne akcije u slučaju odstupanja od ciljeva. Poslovna etika uči što je moral te da ponašanje bude prilagođeno onom što je prirodno, normalno i što se očekuje od poduzeća bez obzira kakav će biti rezultat poslovanja. Prema tome menadžment je odgovoran, a računovodstvo zaduženo da se financijski izvještaji sastave sukladno poslovnoj etici. Provedeno istraživanje pokazuje da ipak postoje prijevare u financijskim izvještajima te da se računovođe često susreću sa pritiscima na neetično ponašanje. Česti razlozi za takvo ponašanje su smanjenje poreznih obveza i stvaranje lažne slike o uspješnosti poslovanja te mito i korupcija.

Abstract (english)

The foundations of the ethical business of small and medium-sized enterprises are the individual characteristics of the individual, the ethical code of business conduct, the moral responsibilities and obligations of managers, and the levels and
dilemmas of ethical decision-making. The financial reporting of small and medium-sized enterprises is daily faced with many, sometimes illogical moves by the management who is the main and responsible for the financial reporting of small and medium-sized enterprises. Internal controls are performed within the boundaries of the company in order to monitor the achievement of pre-set goals and propose possible corrective actions in case of deviations from the goals. Business ethics teaches what morality is and that behavior should be adapted to what is natural, normal and what is expected from the company, regardless of what the business result will be. Accordingly, management is responsible, and accounting is in charge of preparing financial statements in accordance with business ethics. The conducted research shows that there are still frauds in financial statements and that accountants often face pressures to behave unethically. Frequent reasons for such behavior are the reduction of tax obligations and the creation of a false image of business success, as well as bribery and corruption.

• Keywords: financijsko izvještavanje; menadžment; računovođe; poslovna etika; interne kontrole
• Keywords (english): financial reporting; management; accountants; business ethics; internal controls
• Language: croatian
• URN:NBN: urn:nbn:hr:148:441503
• Study programme: Title: /; Study programme type: professional; Study level: graduate; Academic / professional title: magistar ekonomije/magistra ekonomije (magistar ekonomije/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-23 15:52:39