TFL Vsebine / Revija Poslovodno računovodstvo

Etika je pomembna sestavina človekovega življenja. Biti etičen v svojem poklicu, pomeni poklic opravljati pošteno. Sodobna družba pričakuje od strokovnjakov, med katere sodijo tudi računovodje, višjo raven profesionalnega vedenja, kot jo narekuje sprejeta zakonodaja. Kodeksi poklicne etike računovodij v svetu in Kodeks poklicne etike računovodje v Sloveniji so bili sprejeti v želji po jasni in nedvoumni opredelitvi poklicnoetičnih dolžnosti računovodij in so vsebinsko primerljivi. Kljub temu primeri spornih ravnanj na področju računovodstva iz Slovenije in sveta kažejo na to, da odgovorni računovodje temeljnih načel poklicne etike računovodij ne spoštujejo vedno in dosledno ter popustijo pritiskom poslovodstva in lastnikov. Izvedejo dejavnosti, ki so v nasprotju s pravili stroke. Številne afere, ki se pojavljajo v ožjem in širšem okolju, kažejo na to, da je poslovna etika področje, ki se mora močneje uveljaviti v poslovanju podjetij.

Ethics is an important ingredient of one's life. To be ethical in your own profession means to do your job with integrity. Modern society expects from experts, where the accountants are found, to have a higher standard of professional behaviour than legislation requires. Codexes of professional ethics for accountants worldwide and the codex in Slovenia were inforced as a result of desire for clear definition of professional ethical duties of accountants and are compareable. But still there are some cases of immoral behaviour in accounting, which happend in Slovenia and worldwide, which shows that responsible accountants are not always and consistently respecting basic principles of professional ethics of accountants, give in to pressure of management board and owners and commit activities which are not in compliance with the rules of their profession. Numerous affairs show that business ethics is a field, which will have to be pursued more seriously in everyday business life.