Naša revija je med drugim tudi teoretično glasilo tistega načina strokovnega razmišljanja, ki ga je mogoče poimenovati slovenska računovodska šola – s svojstveno sistemizacijo sestavin računovodenja in njegovih povezav z drugimi poslovnimi funkcijami ter zgraditvijo konsistentne celote teoretičnih spoznanj iz najrazličnejših izvorov. Takšno razmišljanje je bilo uveljavljeno med drugim prek domačega Kodeksa računovodskih načel in Kodeksa poklicne etike računovodje od leta 1972 naprej in zlasti prek slovenskih računovodskih standardov od leta 1993 naprej. Mlajšim domačim strokovnjakom temelji takšnega domačega strokovnega razmišljanja ob poplavi novejših tujih dosežkov niso dovolj blizu, zato skuša prispevek to pomanjkljivost odpraviti.

Our magazine is also the theoretical vehicle of the professional thinking which can be described as the Slovenian Accounting School with its characteristic systemization of accounting components and their links to other business functions, and with the construction of a consistent whole of theoretical cognitions from diversified sources. Such way of thinking has gradually been established since 1972 also by the adoption of the national Code of Accounting Principles and the national Code of Professional Ethics of Accountants, and especially by the issuing of the Slovenian Accounting Standards since 1993. Due the flood of recent foreign achievements, younger domestic professionals are not sufficiently acquainted with the foundations of such national professional deliberations, and the presented paper attempts to rectify this deficiency.