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1.
Does the global transition imply creativity in the accounting?
Tamara Šimunaci Boškin, 2005, published scientific conference contribution

Found in: ključnih besedah
Summary of found: Zadetek v naslovu
Keywords: accounting regulation, true and fair view, creative accounting, responsibility
Published: 15.10.2013; Views: 1224; Downloads: 22
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2.
The use of decision making information
Gordana Ivankovič, Mateja Jerman, 2010, original scientific article

Found in: ključnih besedah
Summary of found: ...decision making, information, management, accounting, hotel industry, ...
Keywords: decision making, information, management, accounting, hotel industry
Published: 15.10.2013; Views: 1421; Downloads: 22
URL Full text (0,00 KB)
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3.
Non-financial performance ratios as a management tool
Franko Milost, 2004, published scientific conference contribution

Found in: ključnih besedah
Summary of found: ...accounting, accounting theory, performance ratios, management, ...
Keywords: accounting, accounting theory, performance ratios, management
Published: 15.10.2013; Views: 1752; Downloads: 23
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4.
Could the suitability of the existing accounting system be argued?
Franko Milost, 2015, published scientific conference contribution abstract

Found in: ključnih besedah
Summary of found: Zadetek v naslovu
Keywords: računovodstvo, klasični pristop, poslovna poročila, resničnost, objektivnost, konsistentnost, poslovno odločanje, classical accounting approach, consistency of accounting solutions, objectivity of accounting solutions, reality of financial statements, business decisions
Published: 14.10.2015; Views: 1059; Downloads: 102
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5.
The role of a management accounting system in the decision-making process
Marjan Odar, Mateja Jerman, Slavka Kavčič, 2015, original scientific article

Abstract: Information about the management accounting system (MAS) is required for high-quality decision-making in business. Thus, MAS has to be appropriately developed and organized. The paper aims to explore the role of MAS in the decision-making process and its changes from the perspective of the economy that shifted from transition towards market-oriented economy. The study was performed on the sample of medium-sized and large Slovenian companies. The methodology comprises an interpretation of responses to the questionnaire, which was distributed in 1995, 2001, 2006, and 2011. The analysis of the data shows changes in the role of MAS over time and indicates the characteristics of MAS during transition and post-transition periods. The role of MAS was assessed by analyzing the frequency of reporting, content, and scope of MAS information for top and middle management. The results show that in times of crisis Slovenian management did not use MAS information more frequently, as suggested by the theory. The results indicate that MAS was not that developed during the transition period in comparison to traditionally developed market economies, while during the post-transition period, especially in the period of crisis, improvements are notable. Based on the results, the authors provide some recommendations for further improvement of MAS in the analyzed companies. The study is designed to make a contribution to management accounting literature from the perspective of a transition economy.
Found in: ključnih besedah
Summary of found: Zadetek v naslovu
Keywords: računovodstvo, poslovodno računovodstvo, tranzicija, Slovenija, accounting, management accounting, transition, Slovenia
Published: 14.10.2015; Views: 1546; Downloads: 57
URL Full text (0,00 KB)

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How can we treat invisible company's assets?
Franko Milost, 2016, published scientific conference contribution abstract

Found in: ključnih besedah
Summary of found: ...accounting,, valuation, invisible assets, intangible assets, intellectual capital,...
Keywords: accounting, valuation, invisible assets, intangible assets, intellectual capital, human resource accounting
Published: 08.08.2016; Views: 1037; Downloads: 24
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8.
The influence of management on quality of the annual report of public institution
Tatjana Horvat, Sonja Martinčič, 2016, published scientific conference contribution abstract

Found in: ključnih besedah
Summary of found: ...annual report, public libraries, management, accounting, auditing, ...
Keywords: annual report, public libraries, management, accounting, auditing
Published: 08.08.2016; Views: 1048; Downloads: 29
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9.
Investments in human capital
Franko Milost, Matic Novak, 2015, original scientific article

Abstract: Investments in human capital (employees) include investments in the direct assurance of working abilities, investments in health and well-being and investments in loyalty to the company. These investments are crucial for the long-term existence and development of a company, but their value is not disclosed on the assets side of the classical balance sheet. The most important argument given by the proponents of this approach is that the economic benefits stemming from such investments are uncertain. However, investments in human capital are those with the highest long-term benefits for the company. Therefore, human capital is the only element of the business process that can add value. Other elements (means of production, materials and services) just transfer their value to products and services. This paper discusses the elements of investments in human capital and the methods used to evaluate these investments. This is followed by the impact that treatment of investments in employees in classical accounting has on the true and fair view of financial statements. And finally, results of the research dealing with investments in employees in Slovene micro companies are presented.
Found in: ključnih besedah
Summary of found: ...treatment of investments in employees in classical accounting has on the true and fair view...
Keywords: human capital investments, value added, financial ratios, human resource accounting, micro enterprises, investment evaluation, Slovenia
Published: 08.08.2016; Views: 1976; Downloads: 91
URL Full text (0,00 KB)

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