Povzetek

Slovenski institut za revizijo je skupaj z Ekonomsko fakulteto Univerze v Ljubljani ter Zvezo računovodij, revizorjev in finančnikov Slovenije že tretjič izvedel raziskavo o razvitosti računovodstva v slovenskih podjetjih. Prva raziskava, izvedena v letu 1996, se nanaša na stanje konec leta 1995, druga, izvedena v letu 2002, na stanje konec decembra 2000, tretja, izvedena v letih 2007 in 2008, pa na stanje konec decembra 2006. Cilj raziskave je bil proučiti, koliko se je spremenilo stanje na področju računovodstva od leta 1995 do leta 2006 in kakšno je obstoječe stanje. Prispevek vsebuje kratek povzetek dosedanjih raziskav, metodo dela in vir podatkov ter najpomembnejše izsledke zadnje raziskave. Tako kot v prejšnjih letih smo proučevali organiziranost računovodstva, uporabo drugih možnih metod v računovodstvu in razvitost poslovodnega računovodstva, na novo pa je bila dodana analiza uvajanja mednarodnih standardov računovodskega poročanja v slovenski gospodarski prostor. Groba ocena je pokazala, da se kakovost računovodstva v slovenskih podjetjih od leta 1995 ni bistveno spremenila, tam, kjer se je, pa gre za opuščanje nekaterih rešitev, ki so sicer v literaturi označene kot nujno potrebne pri pripravi informacij za odločanje.

Summary

The Slovene Institute of Auditors, in cooperation with the Faculty of Economics of the University of Ljubljana and the Association of Accountants, Treasurers and Auditors of Slovenia has carried out its third research of the development of accounting in Slovene companies. The first research of 1996 presented the state of affairs at the end of 1995, the second of June 2002 referred to the year-end 2000 and the third research carried out in 2007 and 2008 presents the state as at 31 December 2006. The aim of the research was to examine the changes in the state of accounting from 1995 to 2006 and the situation to date. The article contains a short summery of the past researches, the methods applied, the resources used and the most important results of the last research. In all three researches we studied the organisation of accounting, the application of other possible accounting methods and the development of management accounting, and in the last one we added the analysis of how International Financial Reporting Standards have been introduced into the Slovene economic area. A rough estimate has shown that the quality of accounting in Slovene companies has not significantly changed since 1995 and the changes, if any, mainly referred to the omission of certain solutions which in the literature are considered necessary and essential for preparing information for decision-making.