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2020, vol. 22, br. 2, str. 137-148
Konceptualne veze kvalitativnih karakteristika korisnih finansijskih informacija i etičkog ponašanja kao neformalnih institucija
Delta State University, Faculty of the Social Sciences, Department of Accounting and Finance, Abraka, Nigeria

e-adresaoritz001@yahoo.com
Ključne reči: računovodstvene informacije; Biblija; etičko ponašanje; Konceptualni okvir OMRS 2018; kvalitativne karakteristike
Sažetak
Ovo istraživanje ima za cilj procenu konceptualnih veza kvalitativnih karakteristika korisnih finansijskih informacija, definisanih od strane Odbora za međunarodne računovodstvene standarde (OMRS), i etičkog ponašanja kao neformalnih institucija. Deridina teorija dekonstrukcije se koristi za sprovođenje dijagnostičke analize sadržaja konceptualnog okvira za finansijsko izveštavanje iz drugog poglavlja Mrs iz 2018. Saznanja, do kojih se došlo tokom izvođenja ove studije, ukazuju na postojanje izuzetno važnih konceptualnih veza između fundamentalnih (primarnih) kvalitativnih karakteristika i kvalitativnih karakteristika kojima se poboljšava kvalitet finansijskih izveštaja (sekundarnih kvalitativnih karakteristika), s jedne, i etičkih normi, kao što su objektivnost, pravednost/pravičnost, tačnost, neutralnost, poniznost, poverenje, iskrenost, odgovornost, otvorena pravna odgovornost, javno poverenje, disciplina i revnost, s druge strane. Kao posledica toga, u studiji se daju preporuke za uključivanje navedenih etičkih normi i podučavanje studenata tim konstruktima, kroz uključivanje istih u kurikulume tercijarnih i stručnih računovodstvenih programa, kako bi se obrazovali pouzdani intelektualci i moralno uravnotežene računovođe, koji će pripremati i predočavati finansijske izveštaje korisne za donošenje odluka, uz izraženi osećaj za moralnu i etičku odgovornost.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekonhor2002145F
objavljen u SCIndeksu: 02.09.2020.
Creative Commons License 4.0