МОРАЛНО РАСУЂИВАЊЕ И ПРОФЕСИОНАЛНА ПОСЛОВНА ЕТИКА У РАЧУНОВОДСТВЕНОЈ ПРОФЕСИЈИ
Sažetak
Због ограничености ресурса и асиметрије информација, одговорност за усклађеност са пореским и другим прописима у пракси је често пренета са клијената на пружапоце рачуноводствених услуга односно на рачуновође. Сходно томе, неетички ставови и поступци рачуновођа могу имати значајан утицај на пословање клијената, кроз савете како да послују усклађено са прописима односно како да у већој или мањој мери злоупотребе постојећи регулаторни оквир. Рад има за циљ свеобухватан приказ досадашњих истраживачких питања, методолошких приступа и најважнијих налаза о (не)усклађености рачуновођа са прописима, етичким и другим начелима рачуноводствене професије. Посебна пажња дата је досадашњим налазима о етичким уверењима рачуновођа и факторима који утичу на њихово (не)етичко поступање. Налази представљени у овом раду не омогућавају једнозначно одређивање детерминанти етичких уверења и понашања рачуновођа али указују на велик значај адекватно усмерене едукације, стварања адекватних подстицаја за одупирање притисцима ka neetičnom ponašanju, те високог нивоа упознатости рачуновођа са најбољом праксом приликом пружања рачуноводствених услуга, за шта су такође од великог значаја важећи кодекси етике и њихова доследна примена.
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