VIDENJE RAČUNOVODIJ V OČEH MANAGERJA - Janković, Nataša (N. Janković, 2012)
Kadar govorimo o računovodstvu velikokrat opazimo in zasledimo, da je ta pojem povezan z managementom. Zato sem se odločila sestaviti anketo, raziskovati na tem področju in ugotoviti kako managerji vidijo računovodje ter njihovo delo. Ker študiram na računovodski smeri, sem do sedaj prebrala in spoznala veliko literature, ki je povezana z mojo temo seminarja. Managerji so ljudje z določenimi karakternimi sposobnostmi, ki jim omogočajo uspešno in kvalitetno vodenje podjetja. Njihov cilj je ustvariti dobiček, zato težijo k temu, da so stroški organizacije čim nižji. Da bi v poslovnem okolju uspeli morajo poznati tako zunanje kot notranje dejavnike, ki vplivajo na poslovanje, pri tem pa morajo biti dobri voditelji, ki znajo motivirati zaposlene. Obvladati morajo tudi, načrtovanje, organiziranje in nadzor. Raziskave so pokazale, da so generalni direktorji vodilnih podjetij na svetu svojo kariero začeli ravno z računovodstvom in revizijo. Računovodstvo kot ga prikazujejo teorije iz obeh področij, se ne razlikuje veliko. V glavnem se obe strani strinjata, da so računovodske informacije pomemben vir, s katerim si managerji pomagajo pri sprejetju poslovnih odločitev. Ker v praksi ni vedno tako kot je zapisano v knjigah, sem s pomočjo ankete vprašala trideset managerjev o stvareh, ki so me zanimale. Ugotovila sem, da so v veliki meri odvisni od računovodskih informacij, da se brez njih ne morejo pravilno odločati ter da potrebujejo računovodske izkaze in druge kazalnike, ki bi morebiti pravočasno pokazali napake v poslovanju. Značilnosti računovodskih informacij so predvsem, da so pravočasne, zanesljive, primerljive, razumljive, verodostojne in popolne. Njihova oblika je odvisna od uporabnikov informacij. Za zunanje uporabnike je potrebno oblikovati letna poročila, ki so v skladu z zakoni in standardi, medtem, ko so za notranje uporabnike možne poenostavitve, ki so v skladu z dogovorom. Po navadi v organizaciji z notranjimi podatki merijo načrtovano in uresničeno poslovanje, ter njihove odmike. Računovodje so strokovne osebe, ki morajo poznati poslovanje podjetja in predstavljajo pomemben člen v organizaciji, saj opravljajo zahtevno delo. Pri svojem delu morajo biti pošteni in resnicoljubni, držati pa se morajo tudi pravil poklicne etike računovodij, ki ga je sprejel Slovenski inštitut za revizijo. Dober računovodja mora skrbeti za nenehno izobraževanje in izpopolnjevanje svojih znanj na področju v katerem deluje, saj je v nasprotnem primeru velika možnost, da bo storil napako, za katero je odgovoren sam. Rezultati ankete so bili do neke mere pričakovani. Najbolj presenetljiv podatek je bil, da so se managerji odločili in izbrali računovodjo kot najmanj pomembno osebo v podjetju. Ali je temu tako tudi v drugih državah ne vem, so pa računovodje definitivno zaslužne za uspešnost podjetja. Eden izmed razlogov, da je prišlo da tega rezultata je mogoče v tem, da so odgovarjali predvsem managerji srednje velikih in majhnih podjetij, kjer mogoče res ni vloga računovodje tako zelo velika. V zadnjem času smo priča tudi velikim goljufijam računovodij, ki so morda ravno iz tega razloga, da niso spoštovani tako kot bi si želeli, obrnili hrbet podjetju ter se odločili sami nagraditi ter motivirati. When it comes to accounting, it is often seen and discovered, that this term is connected with the management. So I decided to draw up a survey, to explore this area and to determine how managers see accountants and their work. Because I am studying accounting, I've read and learned a lot of literature that is related to my topic of the seminar. Managers are people with certain characterful skills that enable them to successfully and quality management. Their goal is to make a profit, so they tend to minimizing organization costs. In order to succeed in the business environment, they must be familiar with both external and internal factors that are affecting business, while being good leaders who know how to motivate employees. They also have to manage activities such as planning, organizing and controlling. Research has shown that the Directors-General of the world`s leading companies have started their careers in accounting and auditing. Accounting theories as it is shown in the theories from both fields are not very different from each other. In general, both sides agree that the accounting information are major source of financial information by which you help the managers in the adoption of business decisions. Because the reality is not always like the cases stated in the books, I am using a questionnaire, in which I have asked thirty managers about the things that interest me. I found that they depend very much on the accounting information and without them they can not make a correct decision and that financial statements and other indicators are required for finding business errors in time. Characteristics of accounting information are particularly that they are timely, reliable, comparable, understandable, truthful and complete. Their form depends on the user's information. For external users must be created annual reports, in accordance with the laws and standards, must be created. While for internal users potential simplification (in accordance with the agreement) can be done. In the organization they usually use internal data to measure realization of planned operations, and their variances. Accountants are people that are familiar with business of a certain company and they represent an essential link in the organization, because they undertake the difficult work. They must be fair and truthful, but must adhere to the rules of professional conduct of accountants, adopted by the Slovenian Institute of Auditors. A good accountant should continuously train and update their knowledge in the field in which they operate, otherwise there is a great possibility to make a mistake for which he is responsible. The survey results were to some degree expected. The most surprising fact was that the managers decided and have chosen the accountant as the least important person in the company. I do not know if the opinion is the same in other countries, but accountants are definitely deserved for business success. One of the reasons that has this result possible is that they tended managers of small and medium-sized businesses, where role of accountants is really not so great. Recently we have witnessed large accounting frauds, that perhaps happened because accounting is not respected as the accountants wish to be. So they have turned their back on their own company and decided to give themselves a reward and motivation.