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Vse večji del aktivnosti sodobnih organizacij je neotipljiv in očem neviden. Ob vse večji odprtosti in povezanosti svetovnega gospodarstva je organizacijam težko ohranjati konkurenčnost zgolj na osnovi tradicionalnih proizvodnih faktorjev in fizično obstoječih sredstev, pripoznanih v računovodskih izkazih. Ustvarjanje, uporaba in izkoriščanje znanja je postalo kritično za to, kako podjetja, regije in gospodarstva razvijajo in ohranjajo svoje konkurenčne prednosti. Slednje je v sodobnih gospodarskih razmerah potrebno graditi na prvinah poslovanja, ki so drugačne, trajne (obstojne), ki jih je možno reproducirati, podvajati in s strani konkurentov težko posnemati. Vse to predstavljajo znanja, inovacije, informacije, izkušnje in sposobnosti ljudi, poslovne povezave, ugled v javnosti in podobne prvine, imenovane intelektualne zmožnosti. Enega največjih izzivov za računovodsko stroko v sodobnih gospodarskih razmerah, ko vse bolj narašča njihov pomen med strateškimi potenciali organizacije, zato predstavlja zagotavljati informacije o teh, v tradicionalnem računovodstvu v pretežni meri "skritih" prvinah poslovanja. V tem delu ugotavljamo v kolikšni meri odprte slovenske družbe, tj. tiste katerih delnice so predmet trgovanja na slovenskem organiziranem trgu vrednostnih papirjev, prostovoljno poročajo o intelektualnih zmožnostih v letnih poročilih in s katerimi dejavniki je moč pojasniti tovrstne poročevalske prakse odprtih slovenskih družb. Izsledki raziskave kažejo, da med družbami obstajajo precejšnje razlike v stopnji poročanja o intelektualnih zmožnostih, ki je v povprečju slabša kot v primerljivih tujih raziskavah. Pokazalo se je, da značilnosti družb, ki so se v predhodnih raziskavah pokazale kot bolj ali manj vplivni dejavniki na tovrstna razkritja (dejavnost, zadolženost, poslovna uspešnost in vrsta revizijske družbe), ne vplivajo statistično značilno na stopnjo razkritij o intelektualnih zmožnostih slovenskih odprtih družb. Dokazan je zgolj statistično značilen vpliv velikosti družb na število razkritih podkategorij intelektualnih zmožnosti, ki tudi sicer velja kot dejavnik katerega vpliv na prostovoljna razkritja družb je bil največkrat dokazan. Velikost družbe (merjena z vrednostjo sredstev družbe) značilno pozitivno vpliva na stopnjo tovrstnih (prostovoljnih) razkritij odprtih slovenskih družb. More and more activities of modern organizations are intangible and invisible to the eyes. With greater openness and integration of the global economy it is difficult for organizations to maintain their competitiveness solely on the basis of traditional factors of production and physically existing assets recognized in financial statements. The creation, use and exploitation of knowledge play an increasingly important role in how companies, regions and economies develop and maintain their competitive advantage. In modern economic situation the competitive advantage has to be built on elements of business operation that are different, sustainable (persistent) and can be reproduced and duplicated, but are difficult for competitors to imitate. Such elements are knowledge, innovation, information, experience and people skills, business connections, public reputation and similar elements known as intellectual capital. Provision of information on these elements of business operation (that are more or less "hidden" in the traditional accounting system) is, therefore, one of the biggest challenges for the accounting profession in the modern economic situation, as they are becoming increasingly important as part of organization's strategic potential. The aim of this master thesis is to establish to what extent public Slovenian companies, i.e. companies that are traded on the Slovenian organized securities market, voluntarily report on intellectual capital in their annual reports, and what factors can be used to explain such reporting practices of public Slovenian companies. Research results show substantial differences among companies in the level of reporting on intellectual capital, which is on average lower than in comparable foreign studies. Company characteristics which in previous research established to have an impact on such disclosures (industry type, leverage, profitability and type of auditing firm) have been shown not to statistically affect the level of disclosure of intellectual capital by public Slovenian companies. Only the statistically significant impact of company size on the number of disclosed sub-categories of intellectual capital has been proven. In fact, this is considered a factor whose impact on voluntary disclosure by companies has been proven most often. The size of the company (measured with the value of the company's total assets) typically has a positive impact on the level of such (voluntary) disclosures by public Slovenian companies. |
