TFL Vsebine / Revija Poslovodno računovodstvo

Članek obravnava računovodstvo kot informacijski sistem, ki se odziva na zunanje vplive, obenem pa z informacijami vpliva tudi na svoje okolje. Odziva se na potrebe po informacijah in na razvoj informacijske tehnologije, obenem pa vpliva tudi povratno na razvoj potreb po informacijah. Vpliv računovodskih informacij se kaže v kakovosti poslovnega odločanja in (pre)oblikovanju ciljev združbe. Avtor spremlja razvoj računovodske stroke od tradicionalnega računovodstva do sodobne usmeritve v trajnostno računovodstvo.

The article deals with accounting as an information system that responds to external influences, while information also influences its environment. The accounting responds to the need for information and to the development of information technology, while affect the development of information needs as well. The impact of accounting information is reflected in the quality of business decision-making and in the (re) design of the objectives of an organization. Author monitor the development of the accounting profession from the traditional accounting to modern trends in sustainable accounting.