KVANTITATIVNA EVAULACIJA PRIMENE ETIČKOG KODEKSA RAČUNOVOĐA U POSLOVNIM ENTITETIMA

Ekonomist 2 (2025) (57-92 str.)

 

AUTHOR(S) / АУТОР(И): Aleksandar Savić, Ivana Arsić, Nikola Jakšić

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DOI: https://doi.org/10.46793/EKONOMIST4.2.3.S

ABSTRACT / САЖЕТАК:

Ovaj rad analizira primenu meta-teorije strateških igara kao kvantitativnog analitičkog okvira za evaluaciju etičkog ponašanja računovođa u poslovnim subjektima, sa posebnim osvrtom na agroindustrijski sektor. Poseban fokus stavlja se na situaciju u kojoj računovođa detektuje materijalno značajne nepravilnosti u finansijskom izveštavanju koje potiču od menadžmenta klijenta. U takvom kontekstu, model strateških igara omogućava kvantitativno sagledavanje međusobnih odnosa i sukoba interesa između menadžmenta i računovođe, uz identifikaciju ravnotežnog stanja koje odražava etički kompromis. Rad doprinosi boljem razumevanju mogućnosti objektivnog vrednovanja etičkih dilema u računovodstvenoj praksi, posebno u sektorima od strateškog značaja kao što je agrosektor, gde posledice neetičnog ponašanja mogu imati dalekosežne ekonomske i društvene posledice.

KEYWORDS / КЉУЧНЕ РЕЧИ:

etičke dileme, teorija strateških igara, kvantitativno vrednovanje, računovođa, menadžment

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