TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek obravnava stanje in perspektive dejavnosti računovodstva in vodenja kakovosti v luči ideje Kodeksa o notranjem poročanju. Obravnava trende razvoja obeh strok glede na vodstvo organizacije, ki je njun skupni odjemalec. Zato je upoštevan tudi vidik razvoja vloge in nalog vodstev organizacij. Zahtevnost delovanja organizacij je povečana zaradi vse večje kompleksnosti in povečevanja obsega sprememb. To nalaga tako računovodstvu kot vodenju kakovosti, da svoje poslanstvo izvajata v vedno večjem približevanju vodstvu in s tem tudi eden drugemu. Kot najpomembnejši vidik je prepoznana potreba po razvoju vodenja v smeri družbeno odgovornega vodenja. To narekuje konkretne nove vsebine informacij, ki naj bi jih informacijski sistemi nudili in razširitev virov ter prejemnikov informacij.

The article deals with the state and perspectives of business accounting and quality management in the light of the ideas of the Code of internal reporting. Trends of both disciplines in relation to the management of the organization, their common client, are considered. Therefore, the author treats the aspect of the development of the role and tasks of leaders in organizations. Managing of organizations is more and more demanding because of significantly increased complexity and increasing scope of changes. This requires both from accounting and from quality management to carry out its mission in an increasing rapprochement to leaders and thus also to one another. The need to develop management towards socially responsible management is recognised as the most important aspect. This requires a new concrete content of the information that should be offered by the information system, as well as extending of the sources and recipients of information.