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2022, vol. 13, br. 1, str. 65-70
Rad na daljinu u reviziji u privatnom i javnom sektoru u Republici Srbiji
Univerzitet u Beogradu, Ekonomski fakultet

e-adresajakovljevic.i.nemanja@gmail.com
Ključne reči: Covid19; rad na daljinu; rad od kuće; kombinovani rad; revizija
Sažetak
Globalna pandemija izazvana virusom Covid19 je uticala na način izvršavanja radnih obaveza i na svakodnevne radne aktivnosti lica angažovanih na poslovima revizije. Predmet istraživanja u radu je ispitivanje stavova lica angažovanih na poslovima revizije u Republici Srbiji o prednostima i nedostacima rada na daljinu, kao i o spremnosti da se nakon ukidanja restriktivnih mera trajno opredele za konstantan radu iz kancelarije, konstantan rad na daljinu ili kombinovani rad na poslovima revizije. Takođe u radu je ispitivano opredeljenje i postupanje poslodavaca o istim pitanjima. Glavni zaključak u radu je da većina lica angažovanih na poslovima revizije opredeljuje za kombinovani rad. Poslodavci iz privatnog sektora pružaju zaposlenima mogućnost kombinovanog rada, dok su poslodavci iz javnog sektora odmah nakon ukidanja mera zaposlene na poslovima revizije vratili na kontinuirani rad iz kancelarije bez mogućnosti rada na daljinu.
Reference
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Jakovljević, N., Jakovljević, J. (2021) The impact of the Covid-19 global pandemic on the responsibility of auditors. Finansije, 92-113
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Jakovljević, N. (2021) Irregularities in conducting the list of assets and liabilities. Trendovi u poslovanju, vol. 9, br. 1, str. 94-104
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/bizinfo2201065J
primljen: 02.02.2022.
revidiran: 27.02.2022.
prihvaćen: 27.04.2022.
objavljen u SCIndeksu: 27.07.2022.
Creative Commons License 4.0

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