Raziskava kompetenc, potrebnih za delo v računovodstvu in reviziji

Pučko, Nika

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Title:	Raziskava kompetenc, potrebnih za delo v računovodstvu in reviziji
Authors:	ID Pučko, Nika (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Pucko_Nika_2026.pdf (5,67 MB) MD5: 27BB0B316F6649B8EE5D87DF1F70AB31
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo obravnava, katere kompetence delodajalci v Sloveniji pričakujejo pri delu na področju računovodstva, revizije in sorodnih strok ter kako se te zahteve odražajo v izobraževalnem sistemu. Izhodišče predstavlja razkorak med hitro spreminjajočimi se zahtevami trga dela in počasnejšimi premiki v izobraževanju. Z raziskavo smo ugotovili, da najizraziteje izstopajo kompetence informacijsko-komunikacijske tehnologije, sledijo zaupnost, poznavanje predpisov, standardov in zakonodaje, vrednote pozitivnega odnosa in natančnost. Pri kompetencah informacijsko-komunikacijske tehnologije prevladujejo predvsem praktična znanja, kot so uporaba preglednic, urejevalnikov besedil, baz podatkov, paketa MS Office in ERP-sistemov. Pri pregledu literature smo zasledili, da se komunikacijske kompetence zahtevajo pogosteje kot digitalne kompetence, naša raziskava pa je pokazala obratno situacijo. V empirični raziskavi smo ugotovili, da pri medosebnih kompetencah ni statistično značilnega dokaza o tem, da se od bolj izkušenih zaposlenih pričakuje več medosebnih kompetenc. Primerjava rezultatov analize zaposlitvenih oglasov z učnimi načrti EPF UM pokaže dobro ujemanje pri kompetencah informacijsko-komunikacijske tehnologije in kompetencah, povezanih s predpisi, standardi in zakonodajo, na dodiplomski ravni, hkrati pa razkrije vrzeli pri kompetencah, ki jih trg pogosto eksplicitno zahteva, v učnih načrtih pa so manj izpostavljene, kar velja za natančnost in sposobnost opravljanja nalog. Na magistrski ravni so vrzeli izrazitejše pri kompetencah informacijsko-komunikacijske tehnologije, natančnosti, opravljanju nalog, znanju jezika in vodstvenih kompetencah.
Keywords:	kompetence, računovodstvo in revizija, zaposlitveni oglasi, delovne izkušnje, izobraževalni sistem
Place of publishing:	Maribor
Publisher:	N. Pučko]
Year of publishing:	2026
PID:	20.500.12556/DKUM-97252
UDC:	657:37.011.2
COBISS.SI-ID:	276244995
Publication date in DKUM:	23.04.2026
Views:	155
Downloads:	53
Metadata:
Categories:	EPF
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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:	25.02.2026

Secondary language

Language:	English
Title:	Research of competencies required for work in accounting and audit
Abstract:	The master's thesis discusses the competencies that employers in Slovenia expect when working in the field of accounting, auditing and related professions, and how these requirements are reflected in the education system. The starting point is the gap between the rapidly changing demands of the labor market and the slower changes in education. The research found that the most prominent competencies are information and communication technology, followed by confidentiality, knowledge of regulations, standards and legislation, positive attitude values, and accuracy. In information and communication technology competencies, practical knowledge, such as the use of spreadsheets, word processors, databases, the MS Office package and ERP systems, predominate. Upon reviewing the literature, we found that communication competencies are required more often than digital competencies, but our research showed the opposite situation. In the empirical research, we found that there is no statistically significant evidence that interpersonal competencies are more expected from more experienced employees. Comparing the results of the analysis of job advertisements with the FEB UM curricula shows a good match in information and communication technology competencies and competencies related to regulations, standards and legislation at the undergraduate level, while at the same time revealing gaps in competencies that are often explicitly required by the market but are less emphasized in the curricula, which applies to accuracy and the ability to perform tasks. At the master's level, the gaps are more pronounced in information and communication technology competencies, accuracy, task performance, language skills, and leadership competencies.
Keywords:	competencies, accounting and audit, job advertisements, work experiences, education system

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