20.500.12556/DKUM-84833 Kako meriti kvaliteto računovodskega poročanja? How to measure the quality of financial reporting? 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. 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. Računovodsko poročanje računovodski standardi računovodski izkazi merjenje. Financial reporting financial standards financial statements measurement. true true false Ž. Novak Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-07-30 22:04:27 2023-10-13 11:53:06 2023-10-14 03:12:39 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 168318211 UN_Novak_Zana_2023.pdf UN_Novak_Zana_2023.pdf 1 679C01ABEA7AED4E680D64A8077DB536 360f0d3f1e4987d5ed35708f9f0c94fe33a19952ac9a07ea7498d8e0c9fef53a 628c1977-4ca8-11ee-8fb0-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=171645 Ekonomsko-poslovna fakulteta 0 0 0