TFL Vsebine / Revija SIR*IUS

Development of Accounting in Slovene Companies - Other Possible Accounting Methods

Raziskavo o razvitosti slovenskih podjetij je leta 2011 izvedel Slovenski inštitut za revizijo. Vanjo je bilo zajeto tudi preverjanje, katere druge možne računovodske metode, opredeljene v slovenskih računovodskih standardih, se najpogosteje uporabljajo v slovenskih podjetjih. Pregled nad izsledki celotne raziskave je bil objavljen v prejšnjih številkah SIR*IUS-a. V tem delu predstavljamo odgovore na 18 vprašanj, ki se nanašajo na te metode. Nekatera so povezana tudi z dejavnostmi, velikostjo, kapitalsko povezanostjo, obliko organiziranosti računovodenja in drugimi značilnostmi. Na podlagi odgovorov anketirancev pa smo predvsem želeli ugotoviti, ali je glede na tovrstne ankete iz let 1995, 2002 in 2008 prišlo do večjih sprememb in premikov.

The research on the development of accounting in companies conducted in 2011 by the Slovenian Institute of Auditors also included verification which other possible accounting methods defined in the Slovene Accounting Standards are most often used in Slovene companies. A review of the results of the complete research was published in the previous volumes of the SIRIUS journal. The here presented section of the research consists of 18 questions. Some of them were asked also in relation to the activities, the size, capital connections, forms of accounting organisation and other characteristics. It was mainly expected to get information from the answers of the respondents (there were 102) if any major changes and shifts occurred in comparison to the previous surveys carried out in the years 1995, 2002 and 2008.