THE PERCEPTION OF ETHICAL BEHAVIOUR OF ACCOUNTANTS IN SELECTED COMPANIES

Etika in etično obnašanje sta zelo široka pojma. Vsak mesec ali teden se blizu ali daleč zgodi kaj vsakdanjega ali celo neobičajnega, kar odpira razna vprašanja o pravičnosti, etiki in morali. Te pojme si vsak posameznik drugače razlaga. Tudi v poklicih je različno. Nekateri zahtevajo višjo stopnjo etičnosti zaposlenega, drugim mogoče to ni najpomembnejše. Tematika etike zaposlenih v računovodstvu je zadnje čase zelo problematična. Dotika se vsakega zaposlenega, najbolj pa so na (medijskem) udaru vodilni. Zato sem se omejila na temo, kako zaposleni (v tem primeru nadrejeni) dojemajo moralno-etično obnašanje računovodij v podjetju.Ethics and ethical behaviour are very broad terms. Every month or week something ordinary or even unusual happens that raises questions of justice, ethics or morality. Every individual has his or her own view of these notions. They also vary by profession. Some expect a higher level of ethical behaviour from an employee, while others might not deem it very important. The topic of ethics of those employed in accounting has lately proven to be very problematic. It concerns every employee, but the leaders are those who are being exposed most frequently (in the media). That is why I am specifically focussing on how employees (in this case superiors) perceive the moral and ethical behaviour of accountants in a company