20.500.12556/DKUM-98197 Analiza letnega poročila podjetja X, ki ga je sestavila umetna inteligenca Analysis of company's X's annual report by artificial intelligence Letno poročilo predstavlja enega ključnih instrumentov poslovnega poročanja, saj celovito prikazuje poslovanje in finančno uspešnost podjetja v določenem obdobju. Njegov namen je uporabnikom, kot so delničarji ali potencialni vlagatelji, zagotoviti informacije o poslovanju in finančni uspešnosti podjetja. V Sloveniji pripravo letnih poročil ureja Zakon o gospodarskih družbah (ZGD-1). Obseg letnega poročanja gospodarskih družb je odvisen od njihove velikosti, manjše poročajo manj obsežno, večje pa bolj. Težko pa je oceniti kakovost letnih poročil in jih med seboj primerjati, saj ni določenega enotnega, jasnega in mednarodno primerljivega kriterija za ocenjevanje kakovosti letnih poročil. Umetna inteligenca je dandanes vse bolj povezana z našim vsakdanjim življenjem in z ekonomijo. Namen magistrskega dela je analizirati kakovost letnega poročila, ki ga ustvari umetna inteligenca, ter ga primerjati z letnim poročilom dejanskega podjetja. Poudarek je na tem, ali lahko umetna inteligenca zagotovi enako raven kakovosti, kot jo zagotavlja strokovno pripravljeno poročilo. Za ocenjevanje kakovosti smo uporabili 21-točkovni indeks kakovosti letnih poročil, ki je sestavljen iz 5 glavnih značilnosti: relevantnost, zanesljiva merljivost, razumljivost, primerljivost in pravočasnost. Na podlagi tega modela je bila izvedena primerjalna analiza med obema poročiloma. Rezultati raziskave kažejo, da umetna inteligenca sicer omogoča hitro ustvarjanje vsebin in ima potencial za izboljšanje učinkovitosti, vendar trenutno še ne dosega zahtevane ravni skladnosti z zakonodajo in računovodskimi standardi. Če bo umetna inteligenca v prihodnosti integrirana v programsko opremo podjetja (npr. Pantheon, BizBox), bodo analize podatkov bolj natančne, vendar bo še vedno morala biti v ospredju človeška prisotnost za nadzor. Naša sklepna ugotovitev je, da umetna inteligenca (v obravnavanem primeru ChatGPT 5) trenutno še ne more nadomestiti delo računovodje in na podlagi danih podatkov ne more sestaviti letnega poročila, ki bi bilo v skladu z Zakonom o gospodarskih družbah (ZGD-1) in s Slovenskimi računovodskimi standardi (SRS). Zaključimo lahko z mislijo, da poklic računovodje trenutno ni ogrožen. Ker pa razvoj umetne inteligence hitro napreduje, bo treba v prihodnosti razmišljati o prilagoditvi vloge računovodje, ki se bo usmerjala v nadzor in pregled podatkov. The annual report is one of the key instruments of business reporting, as it provides a comprehensive overview of a company's operations and financial performance over a specific period. Its purpose is to provide users, such as shareholders and potencial investors, with information about the company's business activities and financial performance. In Slovenia, the preparation of annual reports is regulated by the Companies Act (ZGD-1). The scope of reporting depends on the size of the company: smaller companies report in a more extensive reporting requirements. However, assessing the quality of annual reports and comparing them remains challenging, as there is no single, clear and internationally comparable set of criteria for evaluating their quality. Artificial intelligence is increasingly integrated into everyday life and the economy. The aim of this master's thesis is to analyse the quality of an annual report generated by artificial intelligence and to compare it with the annual report of a real company. The focus is on whether artificial intelligence can provide the same level of quality as a professionally prepared report. To assess quality, a 21- point quality index was used, consisting of five main characteristics: relevance, reliability, understandbility, comparability and timeliness. Based on this model, a comparative analysis of both reports was conducted. The results show that artificial intelligence enables fast content generation and has the potential to improve efficiency: however, it currently does not achieve the required level of compliance with legal and accounting standards. If artificial intelligence is integrated into company software systems in the future (Pantheon, Bizbox), data analysis will be more accurate, but human presence will still be necessary for supervision. The main conclusion of this study is that artificial intelligence (in this case ChatGPT 5) cannot currently replace the work of an accountant and, based on the given data, cannot compile an annual report that would be in accordance with the Companies Act (ZGD-1) and the Slovenian Accounting Standards (SRS). We can conclude with the thought that the accounting profession is not currently at risk. However, as the development of artificial intelligence progresses rapidly, it will be necessary to consider adapting the role of the accountant in the future, focusing on data supervison and review. letno poročilo Zakon o gospodarskih družbah Slovenski računovodski standardi umetna inteligenca kakovost letnih poročil primerjalna analiza. annual report Companies Act Slovenian Accounting Standards artificial intelligence quality of annual reports comparative analysis. true true false M. Mrakič] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-05-25 21:30:25 2026-08-13 13:39:06 2026-08-14 03:10:39 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375:004.8 287729155 MAG_Mrakic_Martina_2026.pdf MAG_Mrakic_Martina_2026.pdf 1 5BC3F23B5CEC3B5DA62094802528D7E0 3a88f6cf641016d2c5e9daf9e636b595af453f075ec22ad470d1258859138023 02e503fe-7a23-11f1-9e97-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=208026 Ekonomsko-poslovna fakulteta 0 0 0