Ethical Decision Making Essay

1123 words - 4 pages

Dita e parë doktorale.Titulli I temës:Roli I faktorëve individual,organizativ dhe dimensioneve të intensitetit moral në procesin e vendimarrjes etike të kontabilistëve:Një studim I kontabilistëve në Shqipëri.Problematika që vërehet.Profesioni kontabël është i rëndësishëm në jetën e një vendi, ai jep kontribut në zhvillimin ekonomik dhe në stabilitetin financiar, në funksionimin eficient të tregjeve të kapitalit dhe të sektorit publik. Profesioni i kontabilitetit nxit dhe mbështet rritjen dhe zhvillimin e biznesit në përgjithësi dhe sidomos të biznesit të vogël e të mesëm, duke iu dhënë atyre ndihmë në drejtimin strategjik e financiar dhe ka si objektiv mbrojtjen e interesave të aksionarëve dhe të publikut që investon kapitalin në to.Sigurimi i një informacioni financiar cilësor dhe të besueshëm në procesin e marrjes së vendimeve është e një rëndësie vendimtare në zhvillimin e ekonomik, social dhe financiar të një vendi. Kontabilistët dhe audituesit në pozicionin e tyre si hartues dhe vërtetues të këtij informacion financiar ndodhen midis interesave të prodhuesve të informacionit financiar dhe të përdoruesve të tyre, investitorët, bankat, kreditorët, etj. Pra në këtë pozicion kontabilistët dhe audituesit kanë një rol publik shumë të rëndësishëm.Të gjithë jemi dëshmitarë të skandaleve të ndryshme të kontabilitetit të ndodhura gjatë dekadave të fundit.Asnjëri prej nesh nuk ka mbetur pa dëgjuar apo lexuar dicka lidhur me rastin e Enron&Arthur Andersen apo ËorldCom në Shtetet e Bashkuara të Amerikës,Parmalatit në Itali,OneTel në Australi etj.Si rezultat I këtyre skandaleve,rëndësia e etikës së biznesit është rritur dhe si pasojë është diskutuar që profesionistët e biznesit nuk zotërojnë vlerat e duhura etike(Ëaddock,2005).Është sugjeruar nga Jones et al(2003)që shumë nga këto skandale mund të ishin parandaluar nëse profesionistët do të bënin një vendimarrje më etike.Për të përmirësuar sjelljen etike është jetësore që të kuptohen mirë komponentët që përfshihen në procesin e vendimarrjes etike dhe ndikimi që ka secili prej tyre në të dhe sipas Jackling(2007) edukimi në etikën e kontabilitetit ndihmon për të kuruar kolapsin etik të profesionit.Modelet e procesit të vendimarrjes etike paraqesin disa variabla...

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