Prispevek osvetljuje, kako je bila razumljena uspešnost delovanja v Sloveniji v času samoupravne gospodarske ureditve, pred sedanjimi rešitvami po slovenskih računovodskih standardih. Sedanjim strokovnjakom ta zgodovina ni več blizu. Razlikovati pa je treba tudi med uspešnostjo kot načelom, uspešnostjo kot značilnostjo in merili uspešnosti.

The paper illuminates the understanding of effectiveness in the time of the self-management system in Slovenia, which leads to better understanding of the solutions now applied in the Slovene accounting standards. This history is no longer clear enough to the present-day professionals. In addition, it needs to be distinguished between effectiveness as a principle, effectiveness as a characteristic, and the criteria of effectiveness.