Povzetek

Sodobno poslovodno računovodstvo se razvija v dveh smereh. Na eni strani smo priča hitremu razvoju novih računovodskih tehnik za obvladovanje stroškov, načrtovanje, kontroliranje, merjenje uspešnosti in ovrednotenje strateških odločitev. Na drugi strani se spreminja tradicionalna vloga računovodij v podjetjih, ki se vse bolj aktivno vključujejo v proces odločanja. Po mnenju nekaterih so spremembe v disciplini tako velike, da jih lahko združimo kar v novo disciplino, imenovano strateško poslovodno računovodstvo. Cilj študije je proučiti uporabo strateškega poslovodnega računovodstva v slovenskih podjetjih in jo primerjati z uporabo v avstralskih podjetjih. Izsledki raziskave kažejo, da slovenska računovodska praksa sledi globalnim razvojnim težnjam, na nekaterih področjih pa je celo naprednejša kot v razvitih državah.

Summary

In contemporary management accounting, two major streams of development can be identified. The first stream has recently produced a range of novel accounting techniques in the fields of costing, planning, control, performance measurement, and strategic decision making. The second stream is concerned with the changing role of accountants who are becoming increasingly involved in corporate decision-making. Some commentators feel that the scale of these changes is such that a whole new discipline, called strategic management accounting (SMA), has emerged. The aim of the study is to investigate the incidence of SMA in Slovenian companies and benchmark it with the incidence of SMA in Australian companies. The survey reveals that Slovenian accounting practice not only follows global trends, in some segments it can even be characterized as being relatively advanced.