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Purpose: Corruption is one of the greatest and most serious social problems our country faces today. Slovenia was found to be burdened with systemic or structural corruption therefore, one of its priority efforts should be establishing a more effective national structure and taking the most appropriate systemic anti-corruption measures. According to the fact that the previous repressive reactions against corruption have proven ineffective, it is necessary to pursue the objective of its anti-corruption measures aimed at its prevention. One of the major measures is the integrity plan, representing a successful breakthrough in the area of prevention of corruption, as Slovenia is the first in the European Union to have implemented it. Consequently, a research on integrity plans was conducted. The purpose of the article is to highlight or emphasize the meaning of the topical preventive measure in curbing corruption in Slovenia from the perspective of public sector institutions which are obliged to elaborate the integrity plan. Design/Methods/Approach: This contribution is based on methods specific to qualitative research, particularly comparative and descriptive ones. Further, the methods of analysis and examination of relevant domestic and foreign primary and secondary resources and legal acts are used. As a data collection technique, the authors take interviews with integrity plan planners and producers. Findings: With regard to the issue at hand, aversion or unwillingness of integrity plan producers to participate in our research was found, generally. However, the detailed results of the research not only show that the current concept of integrity plan should be partially upgraded, but they also reveal that only few leading employees participate in elaborating their integrity plan. Originality/Value: An issue arising from the paper reflects the exceptional endeavor to establish a stable prevention national policy. Namen prispevka: Korupcija je eden izmed največjih in najresnejših družbenih problemov, s katerim se sooča tudi naša država. Za Slovenijo je bilo ugotovljeno, da je obremenjena s sistemsko oziroma strukturno korupcijo, zato mora biti eno od njenih prednostnih prizadevanj vzpostavitev učinkovitejše nacionalne strukture in sprejem čim ustreznejših sistemskih protikorupcijskih ukrepov. Glede na dejstvo, da so se dosedanje represivne reakcije v boju zoper korupcijo izkazale za neučinkovite, je treba sprejeti ukrepe, ki so preventivno usmerjeni. Eden izmed večjih takšnih ukrepov je načrt integritete, ki predstavlja uspešen preboj na področju preprečevanja korupcije, kajti Slovenija je prva v Evropski uniji, ki ga je implementirala, zato je bila opravljena raziskava o načrtih integritete. Namen članka je izpostaviti oziroma poudariti pomen aktualnega preventivnega ukrepa pri obvladovanju korupcije v Sloveniji, in sicer z vidika institucij javnega sektorja, ki morajo izdelati načrt integritete. Metode: Prispevek temelji na metodah, značilnih za kvalitativno raziskovanje, zlasti komparativnih in deskriptivnih. Opravljena sta bila tudi pregled in analiza ustreznih domačih in tujih primarnih in sekundarnih virov ter pravnih aktov. Kot tehniko zbiranja podatkov so avtorji uporabili intervjuje s snovalci in zavezanci za načrt integritete. Ugotovitve: V zvezi z obravnavano problematiko je bilo na splošno ugotovljeno, da obstaja pri zavezancih za pripravo načrta integritete odpor oziroma nepripravljenost sodelovati v raziskavi. Ne glede na navedeno pa podrobnejši rezultati raziskave niso samo pokazali, da je treba sedanji koncept načrta integritete delno nadgraditi, temveč so tudi razkrili, da le malo vodilnih delavcev sodeluje pri izdelavi načrta integritete. Izvirnost/pomembnost prispevka: Problematika tega prispevka odraža prizadevanje po vzpostavitvi stabilne preventivne nacionalne politike.

Vzrok da koruptivno dejanje v računovodstvu nastane je, da računovodje namenoma ne razkrijejo pomembnih informacij v zvezi s poslovanjem podjetja in so prisotni pri dejanju poslovne goljufije, pranja denarja ali zlorabijo svoj položaj z namenom, da bi pridobili premoženjsko ali nepremoženjsko korist zase ali za koga drugega. V diplomskem projektu smo raziskovali področje korupcije in se osredotočili na korupcijo v računovodstvu. S korupcijo se srečujemo v vsakdanjem življenju in se največkrat ne zavedamo njenega pomena in posledic, ki jih prinaša s svojim obstojem. Skozi pisanje smo se osredotočili na to, da smo predstavili negativne posledice in poudarili, kako negativen vpliv ima na razvoj države in celotne družbe. Ugotovili smo, da se korupcija v računovodstvu pojavlja le izjemoma, v zadnjih letih, so računovodje v povezavi s korupcijo omenjeni le nekaj krat. V diplomskem projektu so predstavljeni organi preprečevanja, odkrivanja, pregona in sankcioniranja koruptivnih dejanj v računovodstvu. Odkrivanje korupcije je oteženo, saj koruptivno dejanje nima klasičnih žrtev in oškodovancev, temveč imata koristi obe strani, ki sta v korupcijo vpleteni. A reason for a corruptive act to occur in the accounting is, when accountants deliberately don't disclose important information related to business operations and are present at the commercial fraud, money laundry or abuse of official duties with the purpose to gain material or non-material proceeds for themselves or for a third person. In part of the diploma thesis we have researched a field of corruption and focused on corruption in accounting. In everyday life we come across corruption and most of the time we don’t realize its meaning and the consequences it brings along. Throughout the writing we have focused on introduction of the negative consequences of the corruption and emphasized the negative influence it has on development of the country and the society as a whole. We have established that the corruption in the accounting occurs rather exceptionally, in the past years, accountants have been mentioned in regard to the corruption only a few times. Introduced in the diploma thesis are bodies of prevention, detection, prosecution and sanction of corruptive acts in the accounting. Detection of corruption is rather difficult, because a corruptive act has no classical victims or injured parties. Instead, both sides, which are involved in the corruption, benefit from it

Korupcija je resen problem sodobne družbe. V Sloveniji je Komisija za preprečevanje korupcije Republike Slovenije (v nadaljevanju KPK) tisti organ, ki si najbolj javno in intenzivno prizadeva za njeno preprečevanje, pregon ter odpravo. V diplomski nalogi smo predstavili problematiko korupcije ter pomen in vlogo KPK pri tem, s čimer želimo opozoriti na resnost problema korupcije v Sloveniji. V raziskovalnem delu naloge smo ugotavljali, kakšno zaupanje uživa institut KPK med državljani Republike Slovenije. Rezultati študije so pokazali, da anketirani poznajo pomen in vsebino korupcije in menijo, da je korupcija največji problem v javni upravi, da se korupcija širi iz dneva v dan in da gre za zelo resen problem. Delo KPK ocenjujejo niti kot učinkovito niti kot neučinkovito. Pri tem anketirani ne vedo, ali so člani KPK tudi sami udeleženci pri koruptivnih dejanjih. Večina jih meni, da KPK ni nepotrebna in da je ni potrebno ukiniti. Nova sestava KPK v letu 2014 pa se ni izkazala kot bolj učinkovita od prejšnje. Podatki kažejo na visoko zaskrbljenost državljanov ter hkrati nakazujejo, da ljudje še upajo v izboljšanje razmer s pomočjo KPK. Podobne ugotovitve smo zasledili tudi pri drugih predhodnih raziskavah. Predlogi izboljšav so: izobraževanje visokih državnih funkcionarjev, ozaveščanje najvišjih državnih funkcionarjev, bolj učinkovito izvajanje zakonov na področjih, kjer se izvaja korupcija avtomatizacija nadzora in preventive, povečano sodelovanje organov, povečan nadzor inšpekcijskih služb in policije, vzpostavitev učinkovitega kazenskopravnega varstva, odprava oz. popravki zakonskih določil, ki otežujejo delo organov pregona, razvoj strategij in metod odkrivanja ter preiskovanja gospodarske kriminalitete. Corruption is a serious problem of modern societies. In Slovenia, the Commission for corruption prevention of the Republic of Slovenia (in continuation CPC) is the authority, which is the most active publicly and intensive in prevention, prosecution, abolition. In the diploma thesis, we have presented the problem of corruption, the meaning and the role of CPC with that. We would like to point out seriousness of the corruption problem in Slovenia. In the research part of the diploma thesis, we have found out what level of confidence has the institution of CPC among the citizens of the Republic of Slovenia. The results of the study have shown that the respondents know the meaning and content of corruption, that they think that corruption is the biggest problem in civil service, that corruption spreads daily and that it is a very serious problem. The work of CPC has been graded as neither efficient nor inefficient and the respondents do not know if the members of CPC are also involved in corruptive actions. Most of the respondents think that CPC is not unnecessary and that it is not necessary to abolish it. New CPC membership in 2014 has not been more efficient than the previous one yet. The data show high level of citizens' concern and they prove at the same time that the respondents still hope for the improvement of conditions with the help of CPC. We have found similar findings with other researches that we have presented. Some suggestions are: education of major state officials, awareness of major state officials, more efficient laws execution, automatisation of control and prevention, increased cooperation of the authorities, increased control of inspection services and police, enforcement of efficient criminal legislation protection, abolition or correction of statutory provision, which worsens the work of services for criminal prosecution, development of strategies and methods of detection, and research of economic criminality.