20.500.12556/DKUM-99026 Učinki digitalne ekonomije: izzivi pri spremljanju uspešnosti poslovanja Impacts of the digital economy: challenges in monitoring business performance Diplomska naloga obravnava učinke digitalne ekonomije pri spremljanju uspešnosti poslovanja podjetij, natančneje izzive (ne)jasne odgovornosti pri izbiri in nadaljnji rabi digitalno podprtih ali t. i. naprednih ključnih kazalnikov uspešnosti. Osrednji problem, ki ga izpostavljamo, izhaja iz spoznanja, da digitalna preobrazba sočasno z uvedbo in razvojem novih (tehnoloških) orodij preoblikuje tudi vsakdanjik dela, vloge, ustaljene odnose in spremljajočo porazdelitev odgovornosti. Ob strojno pripravljenih kazalnikih se klasično razmerje med akterjem in forumom namreč zaplete do te mere, da postane vprašanje, kdo je (dejanski) akter, vse prej kot preprosto. Opisani razkorak med teorijo in prakso obravnavamo na primeru manjšega slovenskega proizvodnega podjetja (v nalogi ga označujemo kot podjetje X), v katerem prikažemo formalno dodeljeno in dejansko prevzeto odgovornost za tri izbrane kazalnike. Ti segajo od tradicionalnih finančnih (sledilnih) do naprednih, inteligentnih. Rezultati nakazujejo, da je odgovornost jasno vzpostavljena zgolj pri tradicionalnih finančnih kazalnikih, pri katerih obstajata nedvoumno določen nosilec (računovodja) in delujoče razmerje akter – forum. Pri digitalnih kazalnikih pa je odgovornost dodeljena ohlapno ali osebi, ki orodja strokovno ne obvlada. Slednje vodi v razpršitev (zameglitev) odgovornosti, kar opredeljujemo kot stanje, ko odgovornosti za (morebitni) napačni rezultat praviloma nihče ne prevzame. Obenem je človeški nadzor najšibkejši prav pri tistih kazalnikih, pri katerih bi bil glede na njihovo (ne)transparentnost najbolj potreben. Ugotavljamo, da se odgovornost v praksi udejanja neformalno in sledi dejanski kompetenci posameznika, ne pa formalni dodelitvi vlog. Skladno s tem sklepamo, da digitalizacija ne odpravlja potrebe po človeški in strokovni presoji. Prav nasprotno, ob nenehnem spreminjanju digitalnih tehnologij in novih razsežnostih dela je ta presoja pomembna bolj kot kadar koli doslej. This thesis examines the effects of the digital economy on the monitoring of business performance, focusing specifically on the challenges of (un)clear accountability in the selection and subsequent use of digitally supported, or so-called smart, key performance indicators. The central problem addressed arises from the recognition that digital transformation, alongside the introduction and development of new (technological) tools, simultaneously reshapes everyday working practices, roles, established relationships and the accompanying distribution of accountability. In the presence of machine-generated indicators, the classical actor–forum relationship becomes complicated to such an extent that the question of who the (actual) actor is proves to be anything but straightforward. We address this discrepancy between theory and practice through the case of a small Slovenian manufacturing company (referred to in the thesis as Company X), in which we present both the formally assigned and the actually assumed accountability for three selected indicators. These range from traditional financial (lagging) indicators to smart, predictive ones. The results suggest that accountability is clearly established only in the case of traditional financial indicators, where an unambiguously designated owner (the accountant) and a functioning actor–forum relationship are in place. In the case of digital indicators, by contrast, accountability is assigned either loosely or to a person who lacks professional command of the tools concerned. The latter leads to a diffusion (blurring) of accountability, which we define as a state in which, as a rule, no one assumes accountability for a (potentially) erroneous result. At the same time, human oversight is weakest precisely in the case of those indicators for which it would be most needed, given their (non-)transparency. We find that, in practice, accountability is enacted informally and follows the actual competence of the individual rather than the formal allocation of roles. Accordingly, we conclude that digitalisation does not remove the need for human and professional judgement. On the contrary, given the continuous transformation of digital technologies and the emerging dimensions of work, such judgement is required more than ever before. digitalna preobrazba računovodstvo spremljanje uspešnosti ključni kazalniki uspešnosti odgovornost digital transformation accounting performance monitoring key performance indicators accountability true true false E. Pešti] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-07-26 15:52:33 2026-09-09 11:27:13 2026-09-10 03:10:12 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3:004 290484995 UN_Pesti_Eva_2026.pdf UN_Pesti_Eva_2026.pdf 1 448B746E5683E9D906B12CAC56758F8D 65908dee1a9f66268b01b6985f87a621c5d06151fdbb1ca24da7adf1762c0a5c 53e4a7eb-a513-11f1-b1f1-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=210988 Ekonomsko-poslovna fakulteta 0 0 0