Ali razvoj računovodstva  podpira razvoj gospodarstva?  primerjava Slovenije in Velike Britanije

Zver, Zlatko

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Title:	Ali razvoj računovodstva podpira razvoj gospodarstva? primerjava Slovenije in Velike Britanije
Authors:	ID Zver, Zlatko (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Zver_Zlatko_2022.pdf (2,72 MB) MD5: 58EAC7AA8B5A2FFD34178765BEF366FA PID: 20.500.12556/dkum/62913211-afce-41e1-9a3a-f4ddbd1f3b8d
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Računovodstvo se skozi svojo zgodovino in v prerezu današnjega časa kaže kot velikega pomena za družbeni razvoj in družbeno delovanje. Računovodstvo se je razvijalo skupaj z družbenim napredkom in razvojem celotne civilizacije ter prevzemalo vse obsežnejše funkcije, od funkcije evidentiranja obstoječega stanja sredstev in dolgov v namen upravičevanja pričakovanj do dolžnikov, v namen obdavčevanja, poslovnega odločanja subjektov ter v namen sklepanja poslovnih vezi. Namen magistrskega dela je bil ugotoviti, kako razvoj računovodstva podpira razvoj gospodarstva in kako se računovodstvo v Veliki Britaniji razlikuje od računovodstva v Sloveniji. V uresničevanje namena smo izvedli analizo sekundarnih podatkov stopnje razvoja računovodstva, BDP in števila zaposlenih v sektorju računovodstva obeh držav. Rezultati analize so pokazali, da so državna gospodarstva pomembno povezana z razvojno stopnjo računovodstva in da se med državama pojavljajo pomembne razlike. Združeno kraljestvo ima na splošno bistveno večji računovodski sektor, ki ustvarja večjo proizvodnjo in bruto dodano vrednost, prispeva večji delež delovnih mest in beleži večjo rast tržnega deleža in rast v produkciji. Čeprav podatki kažejo, da je računovodstvo v Združenem kraljestvu bolj razvito, pa se sektor v Sloveniji trenutno hitreje razvija. Velika Britanija je tudi bogatejša od Slovenije, vendar se nahaja v nekaterih obdobjih nižje stopnje rasti. Povezave BDP s številom zaposlenih v računovodskem sektorju kažejo v državah različne korelacije, in sicer sta v Veliki Britaniji v blagi pozitivni, v Sloveniji pa v srednje močni negativni korelaciji. Rezultati odražajo visoko kompleksnost razmerij opazovanih pojavov in vpliv vzajemnih učinkov različnih družbenih dejavnikov.
Keywords:	Razvoj računovodstva, gospodarski razvoj, računovodske funkcije, računovodstvo v Sloveniji.
Place of publishing:	[Maribor
Publisher:	Z. Zver
Year of publishing:	2022
PID:	20.500.12556/DKUM-81205
UDC:	657:330.34
COBISS.SI-ID:	104472323
Publication date in DKUM:	11.04.2022
Views:	1092
Downloads:	140
Metadata:
Categories:	EPF
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Licences

License:	CC BY 4.0, Creative Commons Attribution 4.0 International

Link:	http://creativecommons.org/licenses/by/4.0/
Description:	This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:	30.01.2022

Secondary language

Language:	English
Title:	Does the development of accounting support the development of the economy? comparison between Slovenia and Great Britain
Abstract:	Throughout its history and in the cross-section of today, accounting has shown itself to be of great importance for social development and social functioning. Accounting has developed along with social progress and the development of the entire civilization and has taken on increasingly extensive functions, from the function of recording the existing state of assets and debts to justify expectations of debtors, for taxation, business decision-making and business relationships. The purpose of the master's thesis was to determine how the development of accounting supports the development of the economy and how accounting in the UK differs from accounting in Slovenia. In order to achieve this goal, we performed an analysis of secondary data on the level of development of accounting, GDP and the number of employees in the accounting sector of both countries. The results of the analysis showed that state-owned economies are significantly related to the level of development of accounting and that there are significant differences between countries. In general, the United Kingdom has a significantly larger accounting sector, which generates higher output and gross value added, contributes to a higher share of jobs and records higher market share growth and output growth. Although the data show that accounting in the United Kingdom is more developed, the sector is currently developing faster in Slovenia. The United Kingdom is also richer than Slovenia, but in some periods of lower growth rates. The correlations between GDP and the number of employees in the accounting sector show different correlations in the countries, namely the United Kingdom in a mild positive correlation, and in Slovenia in a moderately strong negative correlation. The results reflect the high complexity of the relationships of the observed phenomena and the influence of the interactions of various social factors.
Keywords:	Accounting development, economic development, accounting functions, accounting in Slovenia

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