TFL Vsebine / Revija Poslovodno računovodstvo

Avtor obravnava različne pristope k opredelitvi računovodstva in jih osvetljuje z vidika družbene odgovornosti vseh subjektov. Poudarja razliko med računovodenjem in računovodstvo in utemeljuje vpetost računovodstva v vsa temeljna socialna polja (državo, združbe, posameznike in družbo kot celoto). Pri tem pokaže tudi potrebo po preseganju odtujenosti računovodstva in njegovo vlogo v procesu trajnostnega razvoja. Posebej obravnava možnosti in potrebo po nadaljnjem razvoju računovodstva ter daje nekatere usmeritve v tem pogledu.

The author discusses different approaches to the definition of accounting and illuminates them with aspects of different entities' social responsibility. He emphasizes the difference between accounting and accountancy and justifies the stretching of accounting in all fundamental social fields (state, associations, individuals and society as a whole). The need to overcome the alienation of accounting and its role in the process of sustainable development is shown. The author specifically addresses the possibilities and needs for the further development of accounting and provides some guidance in this regard.