The Relationship between Responsible Accounting, Accountant, Management and Corporate Governance in Slovenia

Razmerja med odgovornim računovodenjem, računovodjo, vodenjem in upravljanjem v podjetjih se izražajo v medsebojnih vplivih in povezanosti. Raziskava analizira odnose med računovodji in direktorji ter vpliv upravljanja in vodenja na računovodenje, vpliv vodstva na računovodjo ter vpliv računovodje na vodenje v sodelujočih podjetjih. Podjetja se že desetletja soočajo z odgovornostjo v korporativnem upravljanju. Številne znanstvene raziskave potrjujejo vplive korporativnega upravljanja na neustrezno računovodstvo. Etika posameznih direktorjev, celotnega vodstva, podjetja in družbe je lahko v nasprotju, kar se izraža v etičnih dilemah pri odločanju direktorjev, ki se pri opravljanju svojih nalog srečujejo z različnimi interesi deležnikov podjetja. Odgovornost je lastnost, značilnost človeka, ki si prizadeva zadovoljevati norme ter izpolnjevati zahteve in dolžnosti, je možnost odzivanja. V računovodstvu je odgovornost porazdeljena na vse udeležence v procesu računovodenja, vključno z vodstvom. Informacije finančnega računovodstva omogočajo lastnikom nadzor nad delovanjem vodstva, drugim deležnikom podjetja pa razkrivajo poslovanje, na osnovi katerega lahko pričakujejo uresničevanje svojih interesov v podjetju. Vodstva podjetij se zaradi različnih interesov in motivov zatekajo k prevaram in prevarantskemu računovodskemu poročanju, čeprav se odgovornosti za pravilnost podatkov in informacij, ki jih zagotavljajo računovodski izkazi, nikakor ne morejo izogniti. Za obvladovanje in spremljanje poslovanja podjetij je potrebno vzpostaviti sistem notranjih kontrol, ki omogočajo strokovno in moralno sprejemljivo delovanje vseh procesov poslovanja. Kontrolno okolje je odnos direktorjev, nadzornikov, lastnikov in ostalih zaposlencev do poslovne etike, poslovnih tveganj in vzpostavitve ter delovanja sistema notranjih kontrol v organizaciji.The relationship between responsible accounting, the accountant, the management and the administration in the company is expressed in their interactions and connectedness. The study analyses the relationships between accountants and directors, the effect of administration and management on accounting, the effect of managers on accountants and the effect of accountants on the management in the companies in question. For decades, companies have been facing corporate responsibility within corporate administration. Numerous scientific studies confirm the effects that corporate administration has on unsuitable accounting. There may be differences in the ethics of individual directors, the entire management, the company and the enterprise, which can cause ethical dilemmas in the decision-making of the directors, who, at work, are faced with the various interests of the company’s stakeholders. Responsibility is a feature or a characteristic of a person who strives to fulfill standards, requirements and obligations and is also a means of responding. In accounting, responsibility is distributed among all participants in the accounting process, including the management. Information provided by financial accounting enables the owners to have control over the management’s operations, while other stakeholders get an insight into the operations, based on which they can expect the fulfilment of their interests in the company. Company managements often resort to fraud and false financial statements, even though they inevitably cannot avoid responsibility for the accuracy of the data and information provided by financial statements. To manage and monitor a company’s operations, a system of internal control must be put in place, which ensures the professional and morally acceptable functioning of all the operation’s processes. The control environment is the relationship of the directors, auditors, owners and other employees with regard to business ethics, business risks and the establishment and operation of an internal control system within the organization