RAČUNOVOĐE I ETIČKA PITANJA: TRENDOVI I PROBLEMI
DOI:
https://doi.org/10.56362/Rev23102009KKljučne reči:
računovodstvene informacije, profesionalni integritet, profesionalne organizacije, univerzitetApstrakt
U ekonomiji zasnovanoj na znanju, računovodstvene informacije imaju sve veći zna- čaj. Odluke koje donose korisnici računovodstvenih informacija generiše računovodstveni sistem informisanja. U ovom radu dat je pregled literature koja se bavi stavovima i vrednosnim sudovima o zna- čaju etičkih pitanja za računovodstvenu profesiju. Etička dimenzija ovog procesa posmatra se trojako: sa stanovišta računovodstvene profesije, sa stanovišta etičkog tona na vrhu same organizacije i sa stanovišta akademske zajednice.
Reference
Amat, O., & Gowthorpe, C. (2004). Creative Accounting: Nature, Incidence and Ethical Issues. SSRN Electronic Journal. doi:10.2139/ssrn.56336410.2139.
American Assembly of Collegiate Schools of Business (AACSB). (1994). Standards for accreditation in business administration and accounting. St. Louis, MO: Author.
Anđelković Labrović, J., Milinković, I., Petrović, N., & Kovačević, I. (2022). Expected Competencies from University Graduates for Employment in Serbia. Management:Journal Of Sustainable Business And Management Solutions In Emerging Economies, 27(1), 45-54. doi:10.7595/management.fon.2021.0006.
Bampton, R., & Cowton, C. J. (2002). The teaching of ethics in management accounting: progress and prospects. Business Ethics: A European Review, 11(1), 52–61. doi:10.1111/1467-8608.00258.
Beke-Trivunac, J. (2020). Trends in the concepts of knowledge needed by accountants and auditors summary. Revizor, 23(91-92), 87-95. https://doi.org/10.5937/Rev2092087B.
Blanthorne, C., Kovar, S. E., & Fisher, D. G. (2007). Accounting educators’ opinions about ethics in the curriculum: An extensive view. Issues in Accounting Education, 22(3), 355-390.
Bracken, R. M., & Urbancic, F. R. (1999). Ethics content in introductory accounting textbooks: An analysis and review. Journal of Education for Business, 74(5), 279-284.
Brink, Victor Z. (1991). Forward from fifty. Internal Auditor (June): 8-13.
Cabric, M. (2015). Corporate security management: Challenges, risks, and strategies. Butterworth-Heinemann.
Cathy, S. T., Davis, M. K., & Lucas, L. M. (2007). Principles before Profits: An Interview with S. Truett Cathy. New England Journal of Entrepreneurship, 10(1), 5.
Colbert, J. L., & Alderman, C. W. (1998). The internal auditor’s responsibility for fraud. The CPA Journal, 68(1), 60.
Crumbley, D. L. (2009). So what is forensic accounting. The ABO Reporter, 9.
Crumbley, D. L., Heitger, L. E., Smith, G. S. (2011). Forensic and Investigative Accounting, Chicago: CCH Inc.
Dillard, J. (2008). “An ethic of accountability”, Jeffrey, C. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol.
, Emerald Group Publishing Limited, Bingley, pp. 1-18. https://doi.org/10.1016/S1574-0765(08)13001-1.
Dobson, J. (1997). Ethics in Finance II. Financial Analysts Journal, 53, 1, 15-25, DOI: 10.2469/faj.v53.n1.2052.
Everett, J., & Tremblay, M.-S. (2014). Ethics and internal audit: Moral will and moral skill in a heteronomous field. Critical Perspectives on Accounting, 25(3), 181-196. doi:10.1016/j.cpa.2013.10.002.
Fleischman, R., & Funnell, W. (2007). Issues in Management Accounting, Eds: T. Hopper, D. Northcott and R. Scapens In: The relevance of the past, , pp. 377-397, Pearson Education Limited.
Gray, R., Bebbington, J., & McPhail, K. (1994). Teaching ethics in accounting and the ethics of accounting teaching: educating for immorality and a possible case for social and environmental accounting education. Accounting Education, 3(1), 51-75.
Grivec, M. (2014). Etika u računovodstvu. Praktični menadžment: stručni časopis za teoriju i praksu menadžmenta, 5(2), 17-22.
Grivec, M. (2020). Delo računovodje v času gospodarske krize. Revija za ekonomske in poslovne vede, 1(1), 62-73.
Haase, M., Raufflet, E., Rudnicka, A., Reichel, J. (2013). Ethics Education. In: Idowu, S.O., Capaldi, N., Zu, L., Gupta, A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28036-8_735.
Hald, A. E. (1944). The function of the internal auditor. In C. J. Fue (Ed.), Internal auditing philosophy and practice (pp. 3–6). Stamford, CT: Brock and Wallston.
Hale, M. W., Huston, R., & Smith, L. M. (2005). The once and future accountant: ethics and the future outlook of the US accounting profession. International Journal of Accounting, Auditing and Performance Evaluation, 2(4), 426-440.
Howard, J. (2007, April). Ethics cannot be taught. The CPA Journal, 15.
Janković , B., Knežević, S., & Bogojević Arsić, V. (2022). Saradnja policije i računovodstvenog forenzičara u cilju suzbijanja privrednog kriminaliteta. Revizor, 25(100), 21-30. https://doi.org/10.56362/Rev22100021Ј.
Kaptein, M. (1999). Integrity management. European Management Journal, 17(6), 625-634. doi:10.1016/s0263-2373(99)00053-5.
Knežević, S., Milojević, S., & Paunović, J. (2021a). Razvoj forenzičkog računovodstva i izazovi u savremenom okruženju. Revizor – časopis za teoriju i praksu, 24(95-96), 77-90. https://doi.org/10.5937/ Rev2196077K.
Knežević, S., Milojević, S., Špiler (2021b). Edukacija o forenzičkom računovodstvu i veza sa praksom, Revizor – časopis za teoriju i praksu, 24(95-96), 35-49.
Knežević, S., Mitrović, A., & Cvetković, D. (2019). The role of auditing profession in detecting frauds in financial statements. NBP - Journal of Criminalistics and Law, 24(2), 97-109.
Kranacher, M. J., & Riley, R. & Wels, J. T. (2011). Forensic accounting and fraud examination. John Wiley & Sons.
Leitsch, D., & Simmons, P. (2005). An approach to teaching ethical decision-making in accounting. In Advances in Accounting Education: Teaching and Curriculum Innovations (Vol. 7, pp. 129-147). Emerald Group Publishing Limited.
Marenco, M. (2018). Ethics education in the professions: an unorthodox approach. International Journal of Ethics Education, 3, 193- 206. https://doi.org/10.1007/s40889-018-0057-3.
Miletić, D. (2009). Ethical code in accounting. Revizor – časopis za teoriju i praksu, 12(46), 91-106.
Mitrović, A., Knežević, S., & Milašinović, M. (2022). Značaj etike u revizorskoj profesiji u savremenom poslovanju. Revizor – časopis za teoriju i praksu, 25(97-98), 73-79.
Mitrović, A., Knežević, S., Milošević, G., Milašinović, M., Milojević, S., Cvetković, D. (2021). Integralni pogled na forenzičko računovodstvo u prevenciji i identifikovanju prevarnih radnji u finansijskim izveštajima. U: S. Knežević (urednik): Prevarno finansijsko izveštavanje: metode, studije slučaja i istrage, prvo izdanje (str. 21-61), Preduzeće za reviziju, računovodstvene, finansijske i konsalting usluge „Moodys Standards“ DOO Beograd, ISBN 978-86-901312-1-1. (struč- na monografija).
Obradović, T. (2021). Etička načela kao temelj upravljačkog računovodstva, poglavlje u „Forenzičko računovodstvo, istražne radnje, ljudski faktor i primenjeni alati“, Fakultet organizacionih nauka, grupa autora, urednik S. Knežević, str. 375-396, Beograd, ISBN 978-86- 7680-393-4.
Smith, L. M. (Ed.). (2006). Reflections on accounting education research. Sarasota, Fla.
Srebro, B., Mavrenski, B., Bogojević Arsić, V., Knežević, S., Milašinović, M, Travica, J. Bankruptcy Risk Prediction in Ensuring the Sustainable Operation of Agriculture Companies (2021). Sustainability. 13(14):7712. https://doi.org/10.3390/su13147712.
Williams, I. (2005). Corrupt practices: implications for economic growth and development of Nigeria. The Nigeria Accountants 38(4), 44-50.
