TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek obravnava nestanovitno gospodarsko okolje, ki se je začelo s krizo 2009 in se še ni umirilo, nasprotno, se še zaostruje. Notranje poročanje je ob upoštevanju vseh načel, predstavljenih na prejšnjih konferencah potrebno prevetriti. Zmanjšati ali ukiniti je treba notranje poročanje, ki poudarja samovšečnost in samozadovoljstvo v podjetju, ter dati večji poudarek na poročilih, ki vodijo k izboljšanju konkurenčnosti podjetja.

This paper presents the challenges faced in the volatile economic environment, which began with the crisis in 2009. During this period the conditions in the economic environment have exacerbated, rather than becoming more stable. Taking into account all the principles that were outlined at previous conferences internal financial reporting needs to be freshened up. There is a clear need to lower or even eliminate internal financial reporting that highlights the complacency and self-satisfaction in firms, and put more emphasis on reports, which lead to improvements of firms’ competitiveness.