TFL Vsebine / Revija SIR*IUS

Development of accounting in Slovenian companies - presentation and first research results, 1995-2011

Slovenski inštitut za revizijo je skupaj z Ekonomsko fakulteto Univerze v Ljubljani in Zvezo računovodij, finančnikov in revizorjev Slovenije izvedel štiri zaporedne raziskave o razvitosti računovodstva v slovenskih podjetjih. Prva raziskava je bila izvedena leta 1996, nanašala se je na stanje konec leta 1995, druga v letu 2002, nanašala se je na stanje konec leta 2001, tretja v letih 2007 in 2008, nanašala se na stanje konec leta 2006, in četrta v letu 2012, nanašala se je na stanje konec leta 2011. Raziskave so temeljile na vprašalniku, ki je poleg splošnih podatkov o podjetju (prevladujoča dejavnost, velikost podjetja, kapitalska povezanost s tujim partnerjem, obstoj lastne računovodske službe ali povezanost z računovodskim servisom, tip proizvodnje, poslovna uspešnost v zadnjih treh letih, poslovna povezanost s tujimi državami in številom zaposlenih) vseboval vprašanja o organiziranosti računovodstva, alternativnih metodah vrednotenja ekonomskih kategorij v računovodstvu in o informacijah, ki jih daje poslovodno računovodstvo za odločanje o izvajalnih funkcijah, uspešnosti in mestih odgovornosti. V prispevku so predstavljani metoda dela in viri podatkov vseh štirih raziskav, prvi rezultati raziskave leta 2011 in trendi razvoja računovodstva v slovenskih podjetjih 1995–2011.

The Slovenian Institute of Auditors, together with Faculty of Economics of the University of Ljubljana and the Association of Accountants, Treasurers and Auditors of Slovenia performed four consecutive researches about the development of accounting in Slovenian companies. The first research was done in 1996 and related to the state at the end of 1995, the second was done in 2002 and related to the state at the end of 2001, the third in 2007 and 2008 related to the state at the end of 2006, and the fourth that was done in 2012 related to the state at the end of 2011. All researches were based on a comprehensive questionnaire which, in addition to the basic data about the company (dominant activity, size of the company, capital links with foreign partners, existence of own accounting department or affiliation with an accounting firm, production type, business performance over the past three years, business relations with foreign countries, and number of employees), contained questions about accounting organisation, alternative methods of evaluation of economic categories in the accounting, and information provided by management accounting for decision-making on operational functions, performance and responsibility centres. The paper presents the working method and sources of data for all four researches, the first results of the 2011 research, and trends of accounting development in Slovenian companies in the 1995–2011 period.