20.500.12556/DKUM-81205 Ali razvoj računovodstva podpira razvoj gospodarstva? primerjava Slovenije in Velike Britanije Does the development of accounting support the development of the economy? comparison between Slovenia and Great Britain Računovodstvo se skozi svojo zgodovino in v prerezu današnjega časa kaže kot velikega pomena za družbeni razvoj in družbeno delovanje. Računovodstvo se je razvijalo skupaj z družbenim napredkom in razvojem celotne civilizacije ter prevzemalo vse obsežnejše funkcije, od funkcije evidentiranja obstoječega stanja sredstev in dolgov v namen upravičevanja pričakovanj do dolžnikov, v namen obdavčevanja, poslovnega odločanja subjektov ter v namen sklepanja poslovnih vezi. Namen magistrskega dela je bil ugotoviti, kako razvoj računovodstva podpira razvoj gospodarstva in kako se računovodstvo v Veliki Britaniji razlikuje od računovodstva v Sloveniji. V uresničevanje namena smo izvedli analizo sekundarnih podatkov stopnje razvoja računovodstva, BDP in števila zaposlenih v sektorju računovodstva obeh držav. Rezultati analize so pokazali, da so državna gospodarstva pomembno povezana z razvojno stopnjo računovodstva in da se med državama pojavljajo pomembne razlike. Združeno kraljestvo ima na splošno bistveno večji računovodski sektor, ki ustvarja večjo proizvodnjo in bruto dodano vrednost, prispeva večji delež delovnih mest in beleži večjo rast tržnega deleža in rast v produkciji. Čeprav podatki kažejo, da je računovodstvo v Združenem kraljestvu bolj razvito, pa se sektor v Sloveniji trenutno hitreje razvija. Velika Britanija je tudi bogatejša od Slovenije, vendar se nahaja v nekaterih obdobjih nižje stopnje rasti. Povezave BDP s številom zaposlenih v računovodskem sektorju kažejo v državah različne korelacije, in sicer sta v Veliki Britaniji v blagi pozitivni, v Sloveniji pa v srednje močni negativni korelaciji. Rezultati odražajo visoko kompleksnost razmerij opazovanih pojavov in vpliv vzajemnih učinkov različnih družbenih dejavnikov. Throughout its history and in the cross-section of today, accounting has shown itself to be of great importance for social development and social functioning. Accounting has developed along with social progress and the development of the entire civilization and has taken on increasingly extensive functions, from the function of recording the existing state of assets and debts to justify expectations of debtors, for taxation, business decision-making and business relationships. The purpose of the master's thesis was to determine how the development of accounting supports the development of the economy and how accounting in the UK differs from accounting in Slovenia. In order to achieve this goal, we performed an analysis of secondary data on the level of development of accounting, GDP and the number of employees in the accounting sector of both countries. The results of the analysis showed that state-owned economies are significantly related to the level of development of accounting and that there are significant differences between countries. In general, the United Kingdom has a significantly larger accounting sector, which generates higher output and gross value added, contributes to a higher share of jobs and records higher market share growth and output growth. Although the data show that accounting in the United Kingdom is more developed, the sector is currently developing faster in Slovenia. The United Kingdom is also richer than Slovenia, but in some periods of lower growth rates. The correlations between GDP and the number of employees in the accounting sector show different correlations in the countries, namely the United Kingdom in a mild positive correlation, and in Slovenia in a moderately strong negative correlation. The results reflect the high complexity of the relationships of the observed phenomena and the influence of the interactions of various social factors. Razvoj računovodstva gospodarski razvoj računovodske funkcije računovodstvo v Sloveniji. Accounting development economic development accounting functions accounting in Slovenia true true false Z. Zver Slovenski jezik Angleški jezik Magistrsko delo/naloga 2022-01-30 06:25:22 2022-04-11 12:37:47 2022-08-10 00:18:26 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657:330.34 104472323 MAG_Zver_Zlatko_2022.pdf MAG_Zver_Zlatko_2022.pdf 1 58EAC7AA8B5A2FFD34178765BEF366FA 04b580e6f1d6cd03cc4dd4cf347472807134fe1e1c2ac55879515fbb07bf542d 7a323c35-ac19-11ec-9cde-00155d000105 20.500.12556/dkum/62913211-afce-41e1-9a3a-f4ddbd1f3b8d https://dk.um.si/Dokument.php?lang=slv&id=156966 Ekonomsko-poslovna fakulteta 0 0 0