CODE OF ETHICS AS A POSSIBLE RULE OF ROUTINE DECISION-MAKING: CASE OF A SELECTED ORGANISATION

Kodeks poklicne etike računovodje je najpomembnejšo sodilo za rutinsko etično odločanje in spada v skupino pomembnih moralnih vodil, ki posamezniku nakažejo, kako ravnati pri določenih etično spornih situacijah. Skozi diplomski seminar smo poskušali s teoretičnega vidika opredeliti poslovno etiko, temeljna pravila odločanja, s poudarkom na rutinskem etičnem odločanju in naloge etike podjetja. Predstaviti smo želeli etične problemske ravni, etične dileme in razlogi za neetično ravnanje, s katerimi se srečujejo računovodski strokovnjaki pri opravljanju svojega poklica. Naš namen je bil, da prikažemo tudi nevarnosti, s katerimi se srečujejo računovodski strokovnjaki pri svojem delu. V praktičnem delu diplomskega seminarja smo na organizaciji XXX, d.o.o. izvedli raziskavo o etiki in etičnih odločitvah. Ugotovili smo, da je kodeks poklicne etike največkrat uporabljeno sodilo za rutinsko etično odločanje računovodskih strokovnjakov. Ugotovilo smo tudi, da računovodski strokovnjaki zavestno sodelujejo v nezakonitih in nedovoljenih dejavnostih. S takšnim ravnanjem mečejo slabo luč na njihov poklic in na Zvezo računovodij, finančnikov in revizorjev.The code of professional ethics of an accountant is the most important criterion for routine ethical decision-making and belongs to a group of important moral guidances, which indicate to an individual how to deal at certain ethically controversial situations. Through the graduate seminar, we tried to define business ethics, basic rules of decision-making, with the emphasis on routine ethical decision-making and tasks of company ethics from theoretical point of view. We wanted to present ethical problems, ethical dilemmas and reasons for unethical behavior encountered by professional accountants in performing their profession. Our aim was to show the dangers faced by professional accountants in their work. In the practical part of graduate seminar we carried out a research on ethics and ethical decisions in the organization XXX, Ltd. We found out that the code of professional ethics is the most often used criterion for routine ethical decision-making of professional accountants. We also found out that professional accountants wilfully participate in illegal and illicit activities. With such conduct they reflect unfavourably on their profession and the Association of Accountants, Treasurers and Auditors