TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek obravnava proces informiranja od analitika do odločevalca. Pri tem originalno opozarja na razliko med občutkom tveganja uporabnika informacije in njegovim odzivom na ta občutek. Ugotavlja, da na oboje vplivajo številni dejavniki. Pri tem procesu avtor loči učinkovitost in uspešnost procesa informiranja, oboje pa je pogoj za kakovostno izvajanje tega procesa.

The paper deals with the information process from the analyst to the user of information. In doing so, it originally draws attention to the difference between the sense of the user's risk and his response to this feeling. It notes that both are affected by many factors. In this process, the author separates the efficiency and effectiveness of the information process, both of which are a prerequisite for the quality implementation of this process.