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V raziskavo o razvitosti računovodstva v slovenskih podjetjih, ki sta jo leta 2008 izvedla Slovenski inštitut za revizijo in Ekonomska fakulteta Ljubljana (prvo sta izvedla leta 1995, drugo pa leta 2002), je bilo zajeto tudi preverjanje, katere druge možne računovodske rešitve, ki jih opredeljujejo slovenski računovodski standardi 2006, se v podjetjih najpogosteje uporabljajo. Pregled nad izsledki celotne raziskave je bil objavljen v prejšnjih številkah revije Revizor.
Ta del raziskave vsebuje 18 vprašanj, 3 manj kot v raziskavah leta 1995 in 2002. Nekatera od njih smo zastavili podjetjem, ki smo jih razvrstili po dejavnosti, velikosti, kapitalski povezanosti in drugih značilnostih. Takšno primerjavo omogoča navzkrižna statistična obdelava odgovorov 173 podjetij. Vzorec je sicer manjši kot v prejšnjih dveh raziskavah, a je še vedno dovolj reprezentativen, da lahko na njegovi podlagi sklepamo, kakšen je položaj v Sloveniji.
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The research on the development of accounting in Slovene companies, carried out by the Slovene Institute of Auditors and the Faculty of Economics in Ljubljana in 2008 (following the 1995 and 2002 research projects) also covered alternative accounting solutions defined in the 2006 Slovene Accounting Standards to find out which of them are most often applied in Slovene companies. The survey of the entire research was published in the previous volumes of the journal Revizor.
This part of the research comprises 18 questions, three less than in the 1995 and 2002 researches. Some of the questions were put to companies classified by activities, size, capital links and other features. Such comparison was possible by means of statistical cross-processing of answers received from 173 companies. The sample was smaller that in the two previous researches, but still representative enough to provide the basis for the conclusion regarding the situation in Slovenia.
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