20.500.12556/DKUM-96606 Podjetniško mišljenje pri računovodjih Entrepreneurial thinking among accountants Računovodstvo je temeljna dejavnost, ki z vrednostnim spremljanjem, obdelovanjem in analiziranjem podatkov zagotavlja ključne informacije o poslovanju podjetja. Sodobna tehnologija in avtomatizacija sta pomembno preoblikovali vlogo računovodij, saj ti danes poleg priprave poročil vse bolj pripomorejo pri pripravi informacij za sprejemanje strateških odločitev ter pri komunikaciji z vodstvom in drugimi poslovnimi funkcijami. Medtem ko večja podjetja računovodstvo izvajajo interno, se manjša podjetja pogosto zanašajo na zunanje računovodske servise, ki poleg računovodenja opravljajo številne svetovalne in podporne storitve. Ker večino podjetij v Sloveniji predstavljajo mikro in majhne organizacije, je povpraševanje po kakovostnih računovodskih storitvah veliko, s tem pa narašča tudi pomen podjetniškega ravnanja računovodij in računovodskih servisov. Podjetništvo je namreč ključen mehanizem gospodarskega razvoja, inovacij in ustvarjanja dodane vrednosti, zato je razumevanje podjetniškega mišljenja pomembno tudi na področju računovodenja. Zato smo v diplomskem delu s pomočjo raziskave domačih in tujih virov in literature najprej na kratko preučili in predstavili podjetništvo, podjetniško mišljenje in katere so glavne lastnosti podjetniškega mišljenja. Nato smo se osredotočili na preučevanje in predstavitev računovodij in njihovih lastnosti ter kako in v kakšni meri vpliva podjetniško mišljenje na računovodje v podjetjih. Hkrati nas je zanimalo tudi, kako se ob avtomatizaciji določenih poslovnih procesov spreminja poklic računovodstva. Ugotovili smo, da za podjetništvo in podjetniško mišljenje ne obstaja enotna definicija, kajti podjetništvo temelji na inovacijah, rasti in ustvarjanju vrednosti, podjetniško mišljenje pa vključuje prilagodljivo razmišljanje, razumevanje trga ter hitro odločanje v negotovosti; da se podjetniško mišljenje meri prek sposobnosti prepoznati in izkoristiti priložnosti ter ustvariti vrednost za organizacijo. Ugotovili smo tudi, da se je vloga računovodij zaradi digitalizacije močno spremenila, kajti iz izvajalcev osnovnih nalog so postali strateški svetovalci in partnerji pri ključnih poslovnih odločitvah, hkrati pa smo še ugotovili, da postaja poslovna žilica in kognitivna sposobnost računovodij zelo pomembna pri njihovem poklicu, saj se s temi lastnostmi lažje in hitreje prilagajajo novejši tehnologiji, inovativno rešujejo izzive ter imajo aktivno vlogo pri strateškem odločanju in dolgoročnem uspehu organizacije. V diplomskem delu smo zastavili dve hipotezi. Prvo hipotezo smo potrdili, saj smo ugotovili, da poslovna žilica postaja pomembna lastnost računovodij. Druge hipoteze pa ne moremo niti potrditi niti ovreči, saj v raziskavi v diplomskem delu nismo posebej obravnavali računovodskih servisov. Accounting is a fundamental activity that provides key information about an entity’s operations by monitoring, processing, and analyzing data. Modern technology and automation have significantly transformed the role of accountants, who today, in addition to preparing reports, are increasingly responsible for providing information to support strategic decision-making and communication with management and other business functions. While larger entities perform accounting internally, smaller entities often rely on external accounting services, which provide a range of consulting and support services in addition to accounting. Since most entities in Slovenia are micro and small organizations, there is a high demand for quality accounting services, which also increases the importance of entrepreneurial behaviour on the part of accountants and accounting services. Entrepreneurship is a key mechanism for economic development, innovation, and value creation, which is why understanding entrepreneurial thinking is also important in the field of accounting. Therefore, in our bachelor's degree thesis, with the help of research of domestic and foreign literature, we first briefly examined and presented entrepreneurship and entrepreneurial thinking and the main characteristics of entrepreneurial thinking. We then focused on examining and presenting accountants and their characteristics, and how and to what extent entrepreneurial thinking influences accountants in entities. At the same time, we were also interested in how the accounting profession is changing with the automation of certain business processes. We found that there is no single definition of entrepreneurship and entrepreneurial thinking, because entrepreneurship is based on innovation, growth, and value creation. While entrepreneurial thinking involves flexible thinking, understanding the market, and making quick decisions in uncertain situations, and that entrepreneurial thinking is measured by the ability to recognize and exploit opportunities and create value for the organization. We also found that the role of accountants has changed significantly due to digitization, as they have gone from performing basic tasks to becoming strategic advisors and partners in key business decisions. At the same time, we also found that business acumen and cognitive ability are becoming very important in the profession of accountants, as these qualities enable them to adapt more easily and quickly to new technologies, solve challenges innovatively, and play an active role in strategic decision-making and the long-term success of the organization. In our thesis, we have two hypotheses. The first hypothesis is confirmed as we found that business acumen is becoming an important trait for accountants. The second hypothesis is neither confirmed nor refuted since in our thesis's research, we did not specifically address entities providing accounting services. podjetniško mišljenje računovodje računovodski servisi poslovna žilica podjetnost ideje. Entrepreneurial thinking accountants accounting service firm business acumen entrepreneurship ideas. true true false N. Vogrinčič] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-01-20 17:07:58 2026-03-05 11:07:59 2026-03-06 03:17:26 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657:005 270577155 VS_Vogrincic_Nusa_2026.pdf VS_Vogrincic_Nusa_2026.pdf 1 DF13F07D82B8876C8F09F54A4ED281CC 824b713e90346d841ca57d8dbadc5c832d0daaa8401178806e106b99970e17f7 e154cdb1-05cb-11f1-a772-00155d00019a https://dk.um.si/Dokument.php?lang=slv&id=203152 Ekonomsko-poslovna fakulteta 0 0 0