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Revizor
2019, vol. 22, br. 87-88, str. 55-64
jezik rada: srpski
vrsta rada: pregledni članak
objavljeno: 12/03/2020
doi: 10.5937/Rev1988055M
Etika i kontinuirano profesionalno usavršavanje u računovodstvenoj profesiji
aUniverzitet u Novom Sadu, Ekonomski fakultet, Subotica
bUniverzitet u Kragujevcu, Ekonomski fakultet

e-adresa: suncica@ef.uns.ac.rs, nkarapavlovic@kg.ac.rs

Sažetak

Računovodstvena profesija se i dalje suočava sa moralnim dilemama i etičkim izazovima u svakodnevnoj praksi, iako se profesionalna regulativa vrlo ažurno inovira u skladu sa najnovijim promenama poslovnog okruženja. Predmet rada jesu najnovije izmene u etičkoj regulativi i standardima edukacije profesionalnih računovođa. Najveći izazov računovodstvene profesije danas jeste "hvatanje koraka" sa izmenama u profesionalnoj regulativi. Namena članka je da pripadnicima računovodstvene profesije i onima koji se bave pitanjima etike i edukacije pruži bolje razumevanje profesionalne regulative koja će se primenjivati u periodu između 2020. i 2023. godine.

Ključne reči

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