20.500.12556/DKUM-92878 Kriza identitete računovodij v dobi elektronskega poročanja The identity crisis of accountants in the age of electronic reporting Diplomsko delo obravnava vpliv digitalizacije na delovanje računovodskih servisov v Sloveniji in Črni gori s poudarkom na spremembah v vlogi in identiteti računovodij. V teoretičnem delu smo predstavili identiteto računovodij čez čas, vpliv digitalizacije na računovodsko prakso, prilagajanje kompetenc in pridobivanje digitalnih znanj. Osredotočili smo se na pojave, kot so vloga računovodij, elektronsko poročanje in avtomatizacija. Empirični del diplomskega dela temelji na anketnem vprašalniku, ki ga je izpolnilo 14 računovodskih servisov iz Črne gore in Slovenije. S pomočjo vprašalnika smo analizirali stopnjo digitalizacije, uporabo konkretnih digitalnih rešitev, spremembe v komunikaciji s strankami, pogostost digitalnega izobraževanja ter mnenja o vplivu digitalizacije na identiteto računovodij. Zastavili smo si eno hipotezo, ki smo jo na podlagi dobljenih rezultatov potrdili. Ugotovili smo, da tehnološke inovacije avtomatizirajo osnovne naloge računovodij ter spreminjajo njihovo profesionalno identiteto, saj jih postopno usmerjajo v svetovalno in strateško vlogo. Rezultati so pokazali, da proces digitalizacije poteka neenakomerno in je odvisen od različnih dejavnikov, kot so velikost servisa, razpoložljivi viri ter stopnja digitalne pismenosti zaposlenih in strank. Diplomsko delo prispeva k boljšemu razumevanju izzivov in priložnosti, ki jih digitalizacija prinaša računovodski stroki, ter poudarja potrebo po stalnem izobraževanju in prilagajanju, da bi računovodje ohranili svojo profesionalno identiteto in relevantnost v spreminjajočem se digitalnem okolju. The thesis explores the impact of digitalization on the operations of accounting service providers in Slovenia and Montenegro, with a focus on changes in the role and identity of accountants. The theoretical part presents the identity of accountants over time, the impact of digitalization on accounting practice, the adaptation of competencies and acquisition of digital knowlege. Particular attention is given to phenomena such as the role of accountants, electronic reporting and automation. The empirical part is based on a survey completed by 14 accounting service providers from Montenegro and Slovenia. With the help of the survey we analyzed the level of digitalization, the use of specific digital tools, changes in client communication, the frequency of digital training, and options regarding the influence of digitalization on the identity of accountants. We proposed a single hypothesis, which was confirmed based on the results obtainted. We found that technological innovations automate the basic tasks of accountants and transform their professional identity, gradually steering them toward advisory and strategic roles. The results showed that the process of digitalization unfolds unevenly and depends on various factors, such as the size of the accounting service, available resources, and the level of digital literacy among employees and clients. This thesis contributes to a better understanding of the challenges and opportunities that digitalization brings to the accounting profession and highlights the need for continuous education and adaptation, so that accountants can maintain their professional identity and relevance in an evolving digital enviroment. računovodstvo identiteta računovodij elektronsko poročanje izzivi digitalizacije sprememba vloge računovodij accounting identity of accountants electronic reporting digitalization challenges changing role of accountants true true false N. Špadijer Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-05-21 09:41:43 2025-07-10 11:48:45 2025-07-11 03:29:19 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657:004 242092803 UN_Spadijer_Nada_2025.pdf UN_Spadijer_Nada_2025.pdf 1 88FC453592FD1929C8E12C0510793FB7 07a1b48121cbc0164d7cad409ab365d0c801b2e372e92580196686b76d8aa1b1 cf5bae4f-5923-11f0-8567-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=193279 Ekonomsko-poslovna fakulteta 0 0 0