https://doi.org/10.59132/vviz/2019/1/41-55
Povzetek
Namen raziskave je bil ugotoviti, ali so računovodska poročila (obvezno letno računovodsko poročanje) kot del letnih poročil slovenskih javnih osnovnih šol vsebinsko ustrezna. Vsebinsko ustreznost računovodskih poročil smo analizirali s pomočjo anketnega vprašalnika, opisne statistike in Pearsonovega koeficienta. Analiza je pokazala, da je več kot 76 odstotkov osnovnih šol v računovodsko poročilo za leto 2014 vključilo večino računovodskih informacij, ki so v predpisih navedene kot obvezne sestavine letnega
poročila. To pomeni, da so računovodska poročila zanesljiv dokument za vodenje osnovnih šol.
Abstract
The Relevance of Accounting Reports in Elementary School’s Annual Reporting
The aim of the study was to determine whether the financial accounting reports (mandatory yearly accounting summaries) as part of annual reports issued by Slovenian public elementary schools are actually relevant in terms of content. The relevance of accounting reports has been analysed with the help of a survey questionnaire, descriptive statistics and the Pearson correlation coefficient. The analysis has established that, in their accounting reports for 2014, more than 76 percent of elementary schools included the majority of accounting information required by the regulations as the mandatory components of the annual report. This means that these financial reports represent reliable documents for managing elementary schools.