The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.

In the paper, the importance of quality public services dimensions for achieving higher customer satisfaction is presented and explored on the example of Slovenian administrative units. Purpose of the research was to identify which quality dimensions are the most relevant for quality service delivery in Slovene administrative units in order to contribute to strengthening their customer satisfaction management. Survey questionnaire was developed to gather the research data and as the research methodology, structural equation modeling was used. Based on the research data from 402 respondents and the analysis conducted, the standardized model of the administrative procedure quality estimation was developed. The results prove that two latent variables-procedures and employees-exert the greatest influence on the general assesment of administrative procedure quality. Also other findings and conclusions are presented and discussed in the paper and some areas for further research and investigation are indicated.

Purpose -The research focused on the question how the authors could assess the impact of organizational virtuality on financial efficiency using primary data from company accounting records. The paper aims to discuss these issues. Design/methodology/approach -The implemented model was based on the assumption that the authors could define virtuality with the joint effects of outsourcing and IT utilization. The authors also assumed that they could define virtuality with available financial indicators. The authors tested the model on a sample of tourist organizations in Slovenia. The main methodological challenges were hidden by diverse methods in calculating and keeping financial records in individual organizations. In some cases, the authors had to recalculate and adjust individual indicators in the particular company to make them methodologically comparable with others. As the modeling and testing tool the authors used structural equation modeling with two latent variables: organization virtuality and financial effectiveness. Findings -The authors confirmed the basic research hypothesis that higher organizational virtuality leads to higher financial effectiveness in studied organizations. The authors also confirmed that they could develop a functional model of organizational virtuality on financial data only. However, the authors concluded that accuracy of the model could be improved if the authors would include also nonfinancial data that would provide a more holistic model of virtual organization. Practical implications -The authors recognized that general concepts of organizational virtuality were often too academic and unpractical for managers in the real business. Therefore, the authors argued that financial indicators would provide managers with more convenient and management-like tools for assessing the level and the impact of virtuality. Originality/value -Modeling organizational virtuality with financial indicators only extended the perception of virtuality and provided some original research and practical guidelines.

Veljavnost in zanesljivost merjenja velikih pet dimenzij osebnosti s krajšo različico Vprašalnika velikih pet dimenzij osebnosti Vanja Erčulj