CRIMINAL LIABILITY OF ACCOUNTANTS

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