Model za preučevanje vpliva dejavnikov na spletno računovodsko poročanje slovenskih podjetij

Dolinšek, Tatjana

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Title:	Model za preučevanje vpliva dejavnikov na spletno računovodsko poročanje slovenskih podjetij
Authors:	ID Dolinšek, Tatjana (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... ID Tominc, Polona (Comentor)
Files:	DOK_Dolinsek_Tatjana_2015.pdf (5,03 MB) MD5: 19925EB12E45C51A58096A2CDE83E278
Language:	Slovenian
Work type:	Dissertation
Typology:	2.08 - Doctoral Dissertation
Organization:	EPF - Faculty of Business and Economics
Abstract:	Znanstveno preučevanje spletnega računovodskega poročanja se je sistematično začelo že pred več kot petnajstimi leti, in to najprej v ZDA, od tam pa se je razširilo tudi v ostale države. To nam je bil povod, da smo z doktorsko nalogo želeli podrobneje raziskati omenjeno področje tudi v Sloveniji. Zastavili smo si dva temeljna cilja: analizirati trenutno stanje na področju spletnega računovodskega poročanja in ugotoviti pričakovanja uporabnikov glede tega poročanja. Za dosego prvega cilja smo analizirali 110 spletnih strani podjetij glede na obseg, vsebino in obliko računovodskih informacij. Glede vsebine ugotavljamo, da so razmeroma dobro predstavljena obvezna razkritja, medtem ko pri obsegu prihaja pri prostovoljnih razkritij do precejšnjih razlik med podjetji. Pri obliki pa ugotavljamo, da podjetja sicer sledijo trendom na področju spletne tehnologije, vendar ne znajo v celoti izkoristiti prednosti, ki jih nudi svetovni splet. Tu mislimo zlasti na dinamično obliko predstavitve računovodskih informacij, ki omogoča tudi njihovo nadaljnje obdelovanje, analiziranje in primerjavo. Prav tako so slabo izkoriščene možnosti interaktivnih in multimedijskih predstavitev poslovanja. Ker pa naš namen ni bil le posnetek stanja, ampak tudi ugotavljanje dejavnikov, ki vplivajo na to, da nekatera podjetja objavljajo več informacij kot druga, smo v nadaljevanju raziskave oblikovali kvantitativno mero, ki smo jo imenovali indeks IFR. Ta indeks je predstavljal agregirano in ponderirano vrednost tako vsebinskih kot tudi oblikovnih elementov ocenjevanja in nam je v modelu predstavljal odvisno spremenljivko. Neodvisne spremenljivke pa smo izbrali glede na teoretična izhodišča. Preučili smo osem teorij, ki smo jih razdelili na ekonomske in inovacijske. Z ekonomskimi smo želeli pojasniti vsebinske vidike razkritij, z inovacijskimi pa oblikovne. Tako smo dobili nabor petih dejavnikov, in sicer velikost, dobičkonosnost, starost, panoga in pravna oblika podjetij, ki smo jih kot neodvisne spremenljivke vključili v model. Prav zadnji dejavnik je tisti, ki našo raziskavo loči od ostalih, saj nismo zasledili, da bi katera druga raziskava obravnavala vpliv statusne oblike podjetja na razkritje računovodskih informacij. Glavni prispevek te naloge je v oblikovanju modela, s katerim lahko pojasnimo, kateri so tisti dejavniki, ki statistično značilno vplivajo na indeks IFR. Pri tem smo si pomagali z multiplo regresijsko analizo, s katero smo ugotovili, da so se kot statistično značilne izkazale naslednje spremenljivke: velikost podjetja (merjena s številom zaposlenih in prihodki), pravna oblika (merjena s koncentracijo lastništva, statusno obliko in kotacijo na borzi) in panoga (finančna, energetska, IKT). Večja podjetja, podjetja z manjšo koncentracijo lastništva, delniške družbe, še zlasti tiste, ki kotirajo na borzi in podjetja iz finančne, energetska in IKT panoge v večji meri razkrivajo spletne računovodske informacije kot ostala podjetja. Regresijski model je pojasnil 59,7 % variabilnosti odvisne spremenljivke od neodvisnih spremenljivk. Za dosego drugega cilja pa smo anketirali uporabnike spletnih računovodskih informacij v slovenskih podjetjih, pri čemer smo se osredotočili predvsem na komercialiste, finančnike, računovodje in investitorje. Oblikovali smo spletno anketo, ki smo jo poslali 2.612 podjetjem, odzivnost pa je bila okoli 5 %. S to raziskavo smo želeli ugotoviti, kako pogosto se uporabniki poslužujejo spletnih strani za pridobivanje računovodskih informacij, ter preučiti njihova stališča glede zanesljivosti, verodostojnosti, koristnosti in zadostnosti teh informacij. Ugotovili smo, da so uporabniki vse štiri lastnosti ocenili nad povprečjem, pri čemer so najvišje ocenili koristnost, najmanj pa zadostnost.
Keywords:	spletno računovodsko poročanje, indeks IFR, pričakovanja uporabnikov, računovodske informacije, model
Place of publishing:	Maribor
Publisher:	T. Dolinšek
Year of publishing:	2015
PID:	20.500.12556/DKUM-47225
UDC:	657.3
COBISS.SI-ID:	12066332
NUK URN:	URN:SI:UM:DK:DHVD8QJG
Publication date in DKUM:	08.09.2015
Views:	2123
Downloads:	390
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	The methods of the examination of the impact of factors on the Internet financial reporting of Slovenian companies
Abstract:	The scientific studying of the internet financial reporting began systematically more than 15 years ago in the USA, from where it has spread to other countries as well. This was also one of the main reasons why we decided to further explore this field for Slovenia in this Doctoral Thesis. To this end, we have set two fundamental goals: to analyse the current state in the field of internet financial reporting and to identify the perceptions of users regarding such reports. In order to achieve our first goal, we have analysed 110 undertakings’ websites, depending on their scope, content and the format of financial information. Regarding the content of financial information, we have discovered that the compulsory disclosures are relatively well presented while, in the case of voluntary disclosures, significant differences between the companies have been perceived. As regards its form, it has been established that the companies follow the trends in the field of online technology, but they do not know how to fully use the advantages, which are offered to them by the Internet. However, as our intention was not just to give a snapshot of the actual state, but also to determine the factors affecting some companies in a way that they publish more information than others, we designed a quantitative measure, which we titled as the IFR Index. This Index has presented an aggregate and weighted value of both the content and design evaluation elements while, at the same time, it has also presented the dependent variable in the model. The independent variables have been selected according to the theoretical starting-points. For this purpose, eight (8) theories have been analysed and later divided on the economic and innovative. With economic, we wanted to explain the content aspects of disclosures, and design aspects of disclosures with innovative. In this way we have managed to get a collection of five factors, namely given the size, profitability, age, industry and legal form of the companies, which we included in the model as the independent variables. It is precisely the last factor that separates our research from all others, as we have not come across any, which would discuss the influence of the company’s status form to the disclosure of the financial information. The main contribution of this Doctoral Thesis can be seen in the formation of a model, by which the factors that affect the IFR Index statistically significant can be explained. In doing so, we have used the multiple regression analysis, which helped us determine the statistically significant variables: the size of a company (measured by the number of employees and its revenue), concentration of ownership, legal form of company (company’s status form, concetration of ownership, listed companies) and financial, electronic, ICT industry. We have discovered that larger companies, companies with a smaller concentration of ownership, public limited companies, listed companies and companies from the financial industry disclose online financial information to a larger extent than the rest of the companies. The regression model has explained 59,7 % of variability of the dependant variability from the independent variables. In order to achieve our second goal, we have interviewed the users of the online financial information in Slovenian companies, where our primary focus was dedicated to the sales specialists, financiers, accountants, and investors. For this purpose, we have prepared an online survey, which was sent to 2.612 companies (the response rate was around 5%). By doing this survey, we wanted to determine the frequency of use of websites for gaining of financial information and to analyse their point of views regarding reliability, credibility, usefulness and sufficiency of such information. We have discovered that the users have evaluated all four features above the average, by which the usefulness has received the highest marks and the sufficiency the lowest.
Keywords:	Internet financial reporting, IFR Index, user’s perceptions, financial information, model

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