Kako meriti kvaliteto računovodskega poročanja?

Novak, Žana

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Title:	Kako meriti kvaliteto računovodskega poročanja?
Authors:	ID Novak, Žana (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Novak_Zana_2023.pdf (1,16 MB) MD5: 679C01ABEA7AED4E680D64A8077DB536
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Računovodsko poročanje je vse bolj zapleteno in številna podjetja se soočajo z izzivom, kako izpolniti zahteve standardov glede računovodskega poročanja in hkrati bralcem zagotoviti informacije, ki so zanje smiselne in razumljive. Prav tako so za delovanje podjetja kot tudi njihovo poslovanje pomembna skrbno in kvalitetno izdelana računovodska poročila. Diplomsko delo je sestavljeno iz teoretičnega in empiričnega dela. V teoretičnem delu smo na začetku zapisali pojmovno opredelitev računovodskega poročanja in opisali vrste računovodskih poročanj, ki jih poznamo, ter navedli in pojasnili njegove cilje. V nadaljevanju smo se osredotočili na merjenje kvalitete računovodskega poročanja. V sklopu tega poglavja smo spoznali vpliv merjenja kvalitete računovodskega poročanja, katere vrste napovedi poznamo, katera merila se uporabljajo za ocenjevanje informacij v računovodskem poročanju ter navedli modele za merjenje le-tega. V empiričnem delu je opisana raziskava usmerjenih intervjujev, ki smo jih izvedli z uporabniki računovodskih poročil. Na podlagi odgovorov na zastavljena vprašanja smo ugotovili, da večina intervjuvancev meni, da je za merilo kvalitete računovodskega poročanja najbolje izbrati različne kontrole računovodskih informacij ter z njimi preveriti resničnost, verodostojnost in natančnost le-teh. Ugotovili smo, da so intervjuvancem predlagana merila zelo pomembna, saj se lahko z njimi zagotovi kvalitetno računovodsko poročanje; tako lahko namreč pridemo do dejanske slike poslovanja podjetja.
Keywords:	Računovodsko poročanje, računovodski standardi, računovodski izkazi, merjenje.
Place of publishing:	Maribor
Publisher:	Ž. Novak
Year of publishing:	2023
PID:	20.500.12556/DKUM-84833
UDC:	657.3
COBISS.SI-ID:	168318211
Publication date in DKUM:	13.10.2023
Views:	383
Downloads:	42
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	30.07.2023

Secondary language

Language:	English
Title:	How to measure the quality of financial reporting?
Abstract:	Financial reporting is becoming increasingly complex and many companies face the challenge of meeting the requirements of financial reporting standards while providing information that is meaningful and understandable to readers. Careful and high-quality accounting reports are also important for the functioning of a company, as well as for its business. The thesis consists of a theoretical and an empirical part. In the theoretical part, we start by defining financial reporting, describing the types of financial reporting we know, and stating and explaining its objectives. In the following, we focus on the measurement of the quality of financial reporting. In this chapter we have learned about the impact of measuring the quality of financial reporting, what types of forecasts are known and what criteria are used to assess the information in financial reporting, and the models used to measure it. The empirical part of the paper describes a study of focused interviews conducted with users of financial reports, and based on the answers to the questions asked, most of the interviewees believe that the best way to measure the quality of financial reporting is to select different controls over financial information and to use them to verify the truth, credibility and accuracy of the information. We found that the criteria proposed to the interviewees are very important to ensure quality financial reporting and to get a true picture of the company's performance.
Keywords:	Financial reporting, financial standards, financial statements, measurement.

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