Metafore in računovodski izkazi

Štancer, Samanta

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Metafore in računovodski izkazi
Authors:	ID Štancer, Samanta (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Stancer_Samanta_2023.pdf (2,92 MB) MD5: B88E3E9EEEE7363FB26BF7EF6DD72C95
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Temeljni računovodski izkazi predstavljajo informacije, ki jih organizacija pripravi kot končni rezultat. Te informacije nam predstavljajo izkaz stanja, izkaz poslovnega izida, izkaz denarnih tokov ter izkaz gibanja kapitala. Pripravljeni so na osnovi predpisov imenovanih Zakon o gospodarskih družbah, Slovenski računovodski standardi ter Mednarodni standardi računovodskega poročanja. Informacije, ki jih pripravimo s pomočjo računovodskih izkazov so ključnega pomena pri izbiri poslovanja z organizacijo. Razumevanje računovodskih izkazov je glavnega pomena, saj lahko le tako razumemo poslovanje organizacije. Razumevanje tako zahteva veliko znanja ter izkušenj. Izkazi pa niso namenjeni le poznavalcem računovodskih izkazov ampak tudi drugim zunanjim uporabnikom. Ti lahko do podatkov dostopajo preko tako imenovanega portala AJPES, kjer organizacije vsako poslovno leto objavijo letno poročilo. Iz vidika razumevanja izkazov so se oblikovale tako imenovane metafore ali prispodobe, s pomočjo katerih lahko na bolj enostaven način razložimo določen pomen nekega pojava. Gre za razlago besed tistim uporabnikom, ki niso tako vešči ali izobraženi na posameznem področju. Metafore so začeli raziskovati avtorji, ki imajo velikokrat tudi svoj pogled na določena stališča. Njihov namen je iskanje metafor, ki se pojavijo pri sestankih ali razpravah, v samih računovodskih izkazih in podobno. V empiričnem delu magistrskega dela smo raziskali uporabo metafor v računovodskih izkazih, s pomočjo anketnega vprašalnika. V vzorcu je bilo 69 udeležencev, ki smo jih naključno izbrali s pomočjo spleta. V raziskavi so sodelovali predvsem pripravljavci računovodskih izkazov. Na podlagi raziskave smo ugotovili, da se večina anketiranih v svoji karieri ni srečala s simbolom, metaforo ali prispodobo. Prav tako smo ugotovili, da o posamezni metafori ali simbolu pravilno sklepajo glede na povezanost z računovodskim izkazi.
Keywords:	računovodski izkazi, bilanca stanja, poslovna uspešnost, denarna uspešnost, metafore
Place of publishing:	Maribor
Publisher:	S. Štancer
Year of publishing:	2023
PID:	20.500.12556/DKUM-84014
UDC:	657.37
COBISS.SI-ID:	157050883
Publication date in DKUM:	28.06.2023
Views:	612
Downloads:	178
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	28.03.2023

Secondary language

Language:	English
Title:	Metaphors and Financial Statements
Abstract:	The basic financial statements represent the information that an organisation produces as a final result. This information is presented in the form of a balance sheet, an income statement, a cash flow statement and a statement of changes in equity. They are prepared on the basis of regulations called the Companies Act, Slovenian Accounting Standards and International Financial Reporting Standards. The information produced through the financial statements is crucial when choosing to do business with an organisation. Understanding the financial statements is of paramount importance as it is the only way to understand an organisation's performance. Understanding thus requires a lot of knowledge and experience. However, the statements are not only intended for financial statement experts, but also for other external users. They can access the data via the so-called AJPES portal, Agency of the Republic of Slovenia for Public Legal Records and Related Services, where organisations publish their annual report each financial year. From the point of view of understanding statements, so-called metaphors or analogies have been developed to explain the meaning of a phenomenon in a more straightforward way. It is about explaining words to users who are not as skilled or knowledgeable in a particular area. Metaphors have been explored by authors who often have their own views on certain positions. Their purpose is to look for metaphors that arise in meetings or discussions, in the financial statements themselves, and similar. In the empirical part of the master thesis, the use of metaphors in financial statements by means of a questionnaire were investigated. The sample consisted of 69 participants, who were randomly selected online. The survey was mainly carried out with preparers of financial statements. The survey concluded that the majority of respondents had not encountered a symbol or metaphor in their career. It was also found that they correctly infer the relevance of a metaphor or symbol to the financial statements.
Keywords:	financial statements, balance sheet, business performance, monetary performance, methaphors

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back