20.500.12556/DKUM-84014 Metafore in računovodski izkazi Metaphors and Financial Statements Temeljni računovodski izkazi predstavljajo informacije, ki jih organizacija pripravi kot končni rezultat. Te informacije nam predstavljajo izkaz stanja, izkaz poslovnega izida, izkaz denarnih tokov ter izkaz gibanja kapitala. Pripravljeni so na osnovi predpisov imenovanih Zakon o gospodarskih družbah, Slovenski računovodski standardi ter Mednarodni standardi računovodskega poročanja. Informacije, ki jih pripravimo s pomočjo računovodskih izkazov so ključnega pomena pri izbiri poslovanja z organizacijo. Razumevanje računovodskih izkazov je glavnega pomena, saj lahko le tako razumemo poslovanje organizacije. Razumevanje tako zahteva veliko znanja ter izkušenj. Izkazi pa niso namenjeni le poznavalcem računovodskih izkazov ampak tudi drugim zunanjim uporabnikom. Ti lahko do podatkov dostopajo preko tako imenovanega portala AJPES, kjer organizacije vsako poslovno leto objavijo letno poročilo. Iz vidika razumevanja izkazov so se oblikovale tako imenovane metafore ali prispodobe, s pomočjo katerih lahko na bolj enostaven način razložimo določen pomen nekega pojava. Gre za razlago besed tistim uporabnikom, ki niso tako vešči ali izobraženi na posameznem področju. Metafore so začeli raziskovati avtorji, ki imajo velikokrat tudi svoj pogled na določena stališča. Njihov namen je iskanje metafor, ki se pojavijo pri sestankih ali razpravah, v samih računovodskih izkazih in podobno. V empiričnem delu magistrskega dela smo raziskali uporabo metafor v računovodskih izkazih, s pomočjo anketnega vprašalnika. V vzorcu je bilo 69 udeležencev, ki smo jih naključno izbrali s pomočjo spleta. V raziskavi so sodelovali predvsem pripravljavci računovodskih izkazov. Na podlagi raziskave smo ugotovili, da se večina anketiranih v svoji karieri ni srečala s simbolom, metaforo ali prispodobo. Prav tako smo ugotovili, da o posamezni metafori ali simbolu pravilno sklepajo glede na povezanost z računovodskim izkazi. The basic financial statements represent the information that an organisation produces as a final result. This information is presented in the form of a balance sheet, an income statement, a cash flow statement and a statement of changes in equity. They are prepared on the basis of regulations called the Companies Act, Slovenian Accounting Standards and International Financial Reporting Standards. The information produced through the financial statements is crucial when choosing to do business with an organisation. Understanding the financial statements is of paramount importance as it is the only way to understand an organisation's performance. Understanding thus requires a lot of knowledge and experience. However, the statements are not only intended for financial statement experts, but also for other external users. They can access the data via the so-called AJPES portal, Agency of the Republic of Slovenia for Public Legal Records and Related Services, where organisations publish their annual report each financial year. From the point of view of understanding statements, so-called metaphors or analogies have been developed to explain the meaning of a phenomenon in a more straightforward way. It is about explaining words to users who are not as skilled or knowledgeable in a particular area. Metaphors have been explored by authors who often have their own views on certain positions. Their purpose is to look for metaphors that arise in meetings or discussions, in the financial statements themselves, and similar. In the empirical part of the master thesis, the use of metaphors in financial statements by means of a questionnaire were investigated. The sample consisted of 69 participants, who were randomly selected online. The survey was mainly carried out with preparers of financial statements. The survey concluded that the majority of respondents had not encountered a symbol or metaphor in their career. It was also found that they correctly infer the relevance of a metaphor or symbol to the financial statements. računovodski izkazi bilanca stanja poslovna uspešnost denarna uspešnost metafore financial statements balance sheet business performance monetary performance methaphors true true false S. Štancer Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-03-28 21:26:04 2023-06-28 09:29:43 2023-06-29 03:07:07 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.37 157050883 MAG_Stancer_Samanta_2023.pdf MAG_Stancer_Samanta_2023.pdf 1 B88E3E9EEEE7363FB26BF7EF6DD72C95 41a513c585c40f672ae2522c0da6f51b768594f4d9cd9128cce21e7956df6279 24dab5d3-fa66-11ed-b1bf-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=167505 Ekonomsko-poslovna fakulteta 0 0 0