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2022, vol. 24, br. 2, str. 97-126
Stavovi revizora u Republici Srbiji o upotrebi virtuelnih sastanaka
aUniverzitet u Beogradu, Ekonomski fakultet
bCentar za zaštitu odojčadi, dece i omladine, Beograd

e-adresajakovljevic.i.nemanja@gmail.com, jovanka.jakovljevic@yahoo.com
Ključne reči: virtuelni sastanci; Covid-19; revizija; revizori
Sažetak
Globalna pandemija Covid-19 je u značajnoj meri izmenila način svakodnevnog života i rada. Način prenošenja virusa i međusobnog zaražavanja ljudi izazvao je pojavu socijalnog distanciranja i izbegavanja međusobnih kontakata što se u velikoj meri odrazilo i na način održavanja sastanaka u reviziji koji su, za razliku od dotadašnjeg baziranja na fizičkom prisustvu u kancelariji i neposrednoj komunikaciji između članova revizorskog tima i drugih lica, prešli na novo okruženje koje se može smatrati virtuelnim. Sastanci se u većem broju slučajeva održavaju upotrebom internet aplikacija, a to znači bez fizičkog prisustva. Predmet istraživanja je ispitivanje stavova ispitanika angažovanih na poslovima revizije o upotrebi virtuelnih sastanaka u reviziji. Glavni zaključak je da ispitanici smatraju da je upotreba virtuelnih sastanaka u reviziji korisna, ali istovremeno nisu spremni da se u potpunosti prilagode za kontinuiranu upotrebu virtuelnih sastanaka, jer smatraju da su u određenim slučajevima sastanci sa fizičkim prisustvom korisniji od virtuelnih sastanaka.
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O članku

jezik rada: srpski, engleski
vrsta rada: stručni članak
DOI: 10.5937/ep24-39222
primljen: 18.07.2022.
revidiran: 20.10.2022.
prihvaćen: 08.11.2022.
objavljen u SCIndeksu: 07.01.2023.

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