Workload of accountants and their work commitment in accounting firms in Slovenia

Računovodski servis je specializirano podjetje, ki lahko nudi napredne in zanesljive storitve računovodenja svojim strankam, to je različno velikim podjetjem in samostojnim podjetnikom. Računovodja je največkrat zaposleni v računovodskem servisu, hkrati pa je lahko lastnik oziroma nosilec servisa, večkrat pa je tudi edini zaposleni v računovodskem servisu. Računovodja v računovodskem servisu v najširšem smislu za stranko izvaja štiri računovodske funkcije, in sicer: najpogosteje knjigovodstvo, poleg tega pa tudi lahko računovodsko predračunavaje, analiziranje in nadziranje. Pri svojem delu je računovodja velikokrat delovno obremenjen, kar pa lahko vodi do stresa in izgorelosti računovodje. Največja obremenjenost računovodje se kaže v času priprave in oddaje računovodskih izkazov. Delovna obremenjenost se lahko pri računovodji pojavi tudi, zaradi poznavanja zakonov in prepisov ter spremljanja njihovih sprememb, slabe komunikacije s stranko in pa tudi zaradi preveč dela. Tako kot je lahko računovodja delovno obremenjen je lahko tudi delovno zavzet. Kadar je v računovodskem servisu dobra komunikacija, motivacija ter dober vodja bo računovodja bolj osebno zavzet za opravljanje računovodskih storitev. Namen diplomskega dela je bil ugotoviti obremenjenost računovodij pri njihovem delu in kako delovna obremenjenost računovodij vpliva na njihovo delovno zavzetost, kar je bilo napravljeno s pomočjo spletnega anketnega vprašalnika. Anketiranih je bilo 43 naključno izbranih računovodskih servisov v Sloveniji. Zastavili smo tri hipoteze, ki smo jih na podlagi rezultatov sprejeli oz. zavrnili. Ugotovili smo, da delovna obremenjenost računovodij vpliva na njihovo delovno zavzetost oz. bolj kot so računovodje delovno obremenjeni, manj so zavzeti pri opravljanju računovodskih del. Omejitev raziskave je majhen vzorec naključno izbranih računovodskih servisov, zaradi česar ni mogoče rezultatov posplošiti na vse računovodske servise v Sloveniji.The accounting firm is a specialized firm that can offer advanced and reliable accounting services to its customers, that is, various large firms and entrepreneurs. An accountant is most often an employee of an accounting firm, but at the same time, one can be the owner of the accounting firm, and many times one is also the only employee of the accounting firm. In the broadest sense, an accountant in an accounting firm performs four accounting functions, namely: most often bookkeeping, but also accounting budgeting, analysis and supervision. In his work, the accountant is often overworked, which can lead to stress and burnout of the accountant. The accountant\u27s workload is greatest during the preparation and submission of financial statements. The workload can also occur for accountants due to familiarity with laws and regulations and monitoring their changes, poor communication with the client, and too much work and not enough private life. Just as an accountant can be overworked, one can also be busy. When there is good communication, motivation and a good manager in the accounting firm, the accountant will be more personally committed to providing accounting firms. The purpose of the bachelor’s degree thesis was to determine the workload of accountants in their work and how the workload of accountants affects their work commitment, which was done with the help of an online survey questionnaire. 43 randomly selected accounting firms in Slovenia were surveyed. We formulated three hypotheses, which we accepted and refused based on the results. We found that the workload of accountants affects their work engagement or the more workload accountants have, the less engaged they are in performing accounting work. A limitation of the research is a small sample size of randomly selected accounting firms, which makes it impossible to generalize the results to all accounting firms in Slovenia