| Sažetak | Moral i etika su temelji poštenog i društveno prihvatljivog načina života i svega onoga što čini
temelj života. Moralno pravilo govori da se čovjek prema svakom poslu treba odnositi s
iskrenim pristupom, bez kalkulacija i eventualno traženja nekih dobiti, pa bar i onih sitnih.
Moral je unutarnja vrijednost čovjeka kao osobe i čovjeka kao kreatora. Dugotrajnom
upotrebom postupaka i načina rada i ophođenja s drugima postaje običaj. Običaj je društvena
norma koja nema materijalnih ili nekih sličnih sankcija, već ima društveni prezir, ignoriranje
ili potpuno odbacivanje. U svakom poslu ova dva pravila su odrednica. U računovodstvu možda
i više od nekih drugih poslova, jer upis podataka nije puka evidencija, već put prema ispravnoj
odluci, i to odluci koja može utjecati na živote velikog broja ljudi, počev od malog obiteljskog
obrta do velike korporacije. Materijalno iskazano to bi moglo značiti nekoliko novčića pa do
bogatstva koje utječe na ukupnu vrijednost države. Za takav posao uz moralna pravila
neophodno je i stručno znanje i profesionalni pristup poslu kojega nazivamo knjigovodstvo,
računovodstvo, analiza, smjernica. Društvo je u svim oblastima rada formiralo neka pravila. Ta
pravila obično nazivamo kodeks, a računovodstvo je još postiglo i takav dogovor da uspostavi
svjetski kodeks izražen u pravilima koja usvajaju međunarodne organizacije da bi se ta pravila
u većoj ili manjoj mjeri spustila do nacionalne razine. Računovodstveni kodeks objedinjava rad
proizvođača, dobavljača, potencijalnih kupaca i na kraju potrošača. Svi koji se pridržavaju
pravila prvenstveno podrazumijeva odnos sebe samoga prema tim pravilima, ali i prema onima
koji dijele vrijednosti tih pravila. Računovođe posebno moraju paziti na svoj rad, jer njihove
odluke najizravnije utječu na sudbinu poduzeća i svih onih koji žive od rada tih poduzeća.
Računovodstveni kodeks je više od pukih pravila evidentiranja i nizanja brojki.
Računovodstveni kodeks je izravni utjecaj na ljude i njihove obitelji. Računovodstvena analiza
i računovodstveni podatak je odluka o sudbini poduzeća i onih koji rade i ovise o svom radu u
tom poduzeću. Jednako tako i onih koji ulažu svoj novac u ta poduzeća neovisno radi li se o
proizvodnji, usluzi ili nekom drugom obliku poslovanja |
| Sažetak (engleski) | Morality and ethics are the foundations of an honest and socially acceptable way of life and
everything that forms the basis of life. The moral rule says that a person should treat every job
with an honest approach, without calculations and possibly looking for some profits, even small
ones. Morality is the inner value of man as a person and man as a creator. With long-term use
of procedures and ways of working and dealing with others, it becomes a habit. Custom is a
social norm that has no material or similar sanctions, but has social contempt, ignoring or
complete rejection. In every job, these two rules are decisive. In accounting, perhaps more than
in some other jobs, because entering data is not just a record, but a path to the right decision,
and a decision that can affect the lives of a large number of people, starting from a small family
business to a large corporation. In material terms, this could mean a few coins to a fortune that
affects the overall value of the country. For such work, in addition to moral rules, professional
knowledge and a professional approach to work, which we call bookkeeping, accounting,
analysis, guidance, are also necessary. The company has established some rules in all areas of
work. We usually call these rules a code, and accounting has also reached such an agreement
to establish a worldwide code expressed in rules adopted by international organizations in order
to bring these rules down to a greater or lesser extent to the national level. The accounting code
unifies the work of producers, suppliers, potential customers and finally consumers. Everyone
who adheres to the rules primarily implies a relationship of himself to those rules, but also to
those who share the values of those rules. Accountants must pay particular attention to their
work, because their decisions most directly affect the fate of companies and all those who live
from the work of these companies. The accounting code is more than just the rules of recording
and numbering. The accounting code has a direct impact on people and their families.
Accounting analysis and accounting information is a decision about the fate of the company
and those who work and depend on their work in that company. The same applies to those who
invest their money in these companies, regardless of whether it is production, service or some
other form of business. |
