https://doi.org/10.59132/vviz/2019/1/27-40
Povzetek
Računovodsko poročilo osnovne šole kot javnega zavoda je del letnega poročila o poslovanju šole, ki ga morajo obvezno, po predpisih, pripraviti vse javne šole. V računovodskem poročilu so med drugim najpomembnejše vsebine računovodski izkazi, ki kažejo poslovni izid šole (presežek ali primanjkljaj) in njen finančni položaj, vse skupaj pa je pomembno za financiranje dejavnosti šole. Kljub predpisom, ki določajo vsebino računovodskih poročil, smo na podlagi teorije in prakse predpostavili, da obstajajo določeni dejavniki, ki vplivajo na ustreznost vsebine računovodskih poročil, kot jo določajo predpisi. Analiza dejavnikov, ki vplivajo na vsebinsko ustreznost računovodskih poročil, je pokazala, da večina tistih, ki smo jih preučevali, ne vpliva na vsebinsko ustreznost računovodskega poročcila in da mednje sodijo: spol računovodij, starost računovodij, njihove delovne izkušnje na obstoječem ali podobnem delovnem mestu, stopnja izobrazbe, ki so jo računovodje dosegli, smer njihove izobrazbe, ravnateljev odnos do spoštovanja zakonov in drugih predpisov, njegov odnos do računovodstva, komunikacija med ravnateljem in računovodjem, razumljivost zakonov, pravilnikov, navodil in drugih predpisov, ki določajo vsebino letnih poročil, in čas, ki ga porabijo za pripravo letnega poročila. Edini dejavnik, ki vpliva na vsebinsko ustreznost računovodskih poročil, je izobraževanje računovodij, in sicer je pomembno, kako pogosto se ti izobražujejo.
Abstract
Factors Affecting the Relevance of Accounting Reports in Slovenian Elementary Schools
An accounting or financial report of an elementary school as a public institution is part of the school’s annual management report, the preparation of which is, pursuant to regulations, mandatory for all public schools. One of the most important sections of the accounting report are the financial statements revealing the economic outturn of the school (surplus or deficit) and its financial situation, all of which is crucial for financing school operations. Despite regulations determining the content of these financial reports, based on theory and practice we presumed that there are certain factors that affect the relevance of the content of accounting reports as stipulated by the regulations. The analysis of the factors influencing this relevance of accounting reports has indicated that most of those that we examined do not affect the content relevance of an accounting report. Among the examined factors were: accountants’ gender and age, their work experience at the existing or similar job position; accountants’ educational attainment, their field of education; headteachers’ attitudes towards compliance with laws and regulations, their view of the accounting; communication between the headteacher and the accountant; the comprehensiveness of laws, regulations, instructions and other regulations that determine the content of annual reports, and the time spent on the preparation of the annual report. The only factor pertinent to the content relevance of accounting reports is the accountants’ education, specifically the frequency of their training.