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Računovodenje v času epidemije covida-19 in pogled v prihodnostGrivec, MalčiSpomladi leta 2020 je svet zajela epidemija covida-19. Zaradi hitrosti širjenja in stopnje smrtnosti so se države odzvale z drastičnimi ukrepi za zajezitev širjenja virusa Sars-CoV-2. Vse to je imelo ... pomemben vpliv na življenje posameznikov, a hkrati tudi na gospodarstvo, saj so ukrepi zaustavili tudi vse nenujne gospodarske dejavnosti. Za omilitev gospodarskih posledic so tako države morale sprejeti različne protikoronske ukrepe, s katerimi so pomagali prizadetim gospodarskim subjektom in nenazadnje tudi posameznikom. Vse te pa je bilo potrebno implementirati v poslovanje podjetij, kar so v večini primerov delali računovodje. Ti so tako nase prevzeli dodatne obveznosti in odgovornosti, kjer sta bili stopnja strokovnosti in etičnosti ključni. V prispevku predstavimo delo računovodij v času epidemije covida-19 v Sloveniji, kjer nas je posebej zanimalo, kako je epidemija vplivala na obseg in kakovost njihovega dela. Ob tem nas je zanimalo, ali so se v tem času pri delu bolj pogosto soočali z etičnimi dilemami kot sicer ter ali so bili deležni tudi pritiskov po kršenju etičnih norm. Proučevali smo tudi, ali so krizne razmere povzročile povečanje zahtev uporabnikov računovodskih informacij po bolj pogosti pripravi različnih računovodskih poročil. Za konec pa smo preverjali tudi, kako vidijo delo računovodij v prihodnosti.Source: Revija za ekonomske in poslovne vede = Journal of economic and business sciences. - ISSN 2350-384X (Vol. 9, no. 2, 2022, str. 3-21)Type of material - article, component part ; adult, seriousPublish date - 2022Language - slovenianCOBISS.SI-ID - 134289923
Author
Grivec, Malči
Topics
računovodstvo |
covid-19 |
etične dileme |
računovodske informacije |
accounting |
covid-19 |
ethical dilemmas |
accounting information
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source: Revija za ekonomske in poslovne vede = Journal of economic and business sciences. - ISSN 2350-384X (Vol. 9, no. 2, 2022, str. 3-21)
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Grivec, Malči | 26120 |
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