ETHICAL DILEMMA - A PATHWAY TO FRAUD OR NOT?
Sažetak
Finansijske prevare zaposlenih su pojava koja je prisutna u poslovnim i profesionalnim krugovima već duže vreme, međutim, sa pojavom sve sofisticiranijih tehnika za to, pravi izazov je kako sprečiti prevare. Cilj ovog istraživanja je da dokaže da kada se ukaže prilika za finansijsku prevaru, etički principi i kodeksi ponašanja prevazilaze lične i kolektivne motive zaposlenih. Takođe, trudimo se da potvrdimo da stalna obuka zaposlenih na temu etičkog kodeksa smanjuje mogućnost finansijskih prevara u kompaniji. U cilju pronalaženja dokaza koji potkrepljuju naša istraživačka pitanja, sprovedena je anketa u formi upitnika, a ispitanici su bili zaposleni iz sektora računovodstva, finansija, revizije, kao i diplomirani studenti iz oblasti računovodstva, revizije i menadžmenta. u većim gradovima u Republici Srbiji. Rezultati istraživanja su pokazali da skoro 50% ispitanika nikada ne prolazi obuku iz oblasti primene etičkog kodeksa u stvarnim životnim slučajevima, a 20-30% ostaje neodlučno o svakoj etičkoj dilemi iznesenoj u upitniku, što potvrđuje našu hipotezu da postoji mnogo prostor za sprovođenje etičke obuke kao najvažnije tehnike prevencije prevara u srpskim preduzećima.
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