Slovenski inštitut za revizijo je skupaj z Zvezo računovodij, finančnikov in revizorjev Slovenije ter Ekonomsko fakulteto v Ljubljani v letih 2007 in 2008 ponovno opravil raziskavo o razvitosti računovodstva v slovenskih podjetjih. V tej številki objavljamo prvi prispevek, ki se nanaša na organiziranost računovodstva v podjetjih, zajetih v raziskavo. Med izsledki raziskave so predstavljeni osnovni podatki o podjetjih, zajetih v raziskavo, o številu zaposlencev v računovodstvu in oddelkih, ki so pomembni za delovanje računovodstva o tem, ali podjetja sama računovodijo ali pa računovodi nekdo (računovodski servis) zunaj podjetja.

In 2007 and 2008, The Slovenian Institute of Auditors, in cooperation with the Association of Accountants, Treasurers and Auditors of Slovenia, and with the Faculty of Economics, repeated the research on the development of the accounting in Slovene companies. In this volume, the first paper on that research is presented, dealing with the organization of the accounting function in companies included in the research. The results provide basic data on the companies included, on the number of employees working in accounting departments and in the departments that are important for the functioning of the accounting, as well as on the performance of the accounting function within the company or by outsourcing the task to some external accounting firm.