TFL Vsebine / Revija SIR*IUS

Household accounting trough time, and its benefits

Pogled na zgodovinski razvoj računovodstva kaže povezanost njegovega razvoja z gospodarjenjem gospodinjstev in razvojem profesionalnega računovodstva v organizacijah. Glede na rezultate raziskav računovodenja gospodinjstev v različnih zgodovinskih okoliščinah lahko sklepamo, da je z rednim računovodenjem ter uporabo pravil preudarnega in previdnega sprejemanja odločitev ekonomsko stisko, s katero se srečuje vse več gospodinjstev, mogoče ublažiti. Spoznanja iz zgodovine računovodenja gospodinjstev imajo tako verjetno še danes svoj pomen in vlogo. V prispevku predstavljamo zgodovinski razvoj računovodske dejavnosti v gospodinjstvih v evropskem kulturnem prostoru in na Japonskem ter priporočila za njeno izvajanje. Pri tem izpostavljamo tudi redke vire s področja računovodstva gospodinjstev v Sloveniji (od Vodnika 1797 do Turka 1981 in 2010), ki smo jih našli z zgodovinsko raziskavo (2016). Prispevek zaključujemo s pregledom ključnih spoznanj, ki lahko koristijo računovodstvu gospodinjstev še danes.

An overview of historical development of accounting shows connection between the evolution of household management and accounting in organizations. Surveys of household accounting in different historical circumstances show that economic hardship, faced by a growing number of households, can be mitigated by sound and prudent decision-making rules and regular household accounting. Therefore, historical findings on household accounting are most probably still valid and important to this day. This paper contains a review of historical development of accountings in private households in the European cultural area and in Japan, as well as recommendations for its implementation. It also highlights the scarce evidence of resources related to the households accounting in Slovenia (from Vodnik in 1797 to Turk in 1981 and 2010), which we have identified by own historical research (2016). The conclusion gives a review of key findings about the benefits, which the accounting activity could bring to households also nowadays.