KVANTITATIVNA EVAULACIJA PRIMENE ETIČKOG KODEKSA RAČUNOVOĐA U POSLOVNIM ENTITETIMA
QUANTITATIVE EVALUATION OF THE APPLICATION OF THE CODE OF ETHICS FOR ACCOUNTANTS IN BUSINESS ENTITIES

Summary/Abstract: This paper analyzes the application of the meta-theory of strategic games as a quantitative analytical framework for evaluating the ethical behavior of accountants in business entities, with a special focus on the agro-industrial sector. Special focus is placed on the situation in which an accountant detects material irregularities in financial reporting originating from the client's management. In such a context, the strategic games model allows for a quantitative understanding of the mutual relations and conflicts of interest between management and accountants, while identifying an equilibrium state that reflects an ethical compromise. The paper contributes to a better understanding of the possibility of objectively evaluating ethical dilemmas in accounting practice, especially in sectors of strategic importance such as the agro-sector, where the consequences of unethical behavior can have far-reaching economic and social consequences.

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