IDEAS home Printed from
   My bibliography  Save this book chapter

Transferring Internal Control Knowledge from Legislation to School Management: The Case of Slovenia


  • Tatjana Horvat

    (International School for Social and Business Studies, Slovenia)


The financial management of school principals in Slovenia is very high according to the Slovenian legislation. The school principal is usually accountable for setting the internal controls. The main thesis of paper says school management in Slovenia has no system developed to facilitate the transfer of internal control knowledge from legislation to school management. Internal controls are integral parts of financial management in schools. The most effective way of internal control in schools is risk management. The aim of the paper is to identify advantages and weaknesses in the area of internal controls and risk management in Slovenian schools. Experimental results indicate some advantages in school internal control and risk management. The school principals are aware the importance of the inventory check as one among the control mechanisms and they are wishing to acquire more knowledge of internal controls and risk management. There are some most common weaknesses in internal controls and risk management. For example school principals are not awared that internal control and risk management need to be treated as a necessary component of responsible school financial management. So they do not report in their financial plans and annual reports on internal controls and risk management. Based on research, the study reports on necessary contents of Risk Rules for internal controls and risk management as a tool for facilitating the transfer of internal control knowledge to school managers.

Suggested Citation

  • Tatjana Horvat, 2011. "Transferring Internal Control Knowledge from Legislation to School Management: The Case of Slovenia," Knowledge as Business Opportunity: Proceedings of the Management, Knowledge and Learning International Conference 2011, International School for Social and Business Studies, Celje, Slovenia.
  • Handle: RePEc:isv:mklp11:435-444

    Download full text from publisher

    File URL:
    File Function: full text
    Download Restriction: no

    File URL:
    File Function: Conference Programme
    Download Restriction: no


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:isv:mklp11:435-444. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alen JeĹžovnik). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.