Računovodstvena profesija u Republici Hrvatskoj

master's thesis

• Title (english): ACCOUNTING PROFESSION IN THE REPUBLIC OF CROATIA
• Author: Ana Rep
• Mentor: Katarina Žager (mentor)
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U suvremenim uvjetima poslovanja računovodstvena profesija zauzima veoma značajnu ulogu. Računovodstvo je u koordinaciji sa svim djelatnostima budući da nijedno poduzeće ne može funkcionirati bez računovodstva. Pred računovođe se postavljaju sve složeniji zadaci koje prate učestale promjene te se stoga javlja potreba cjeloživotnog učenja. U Republici Hrvatskoj računovodstvena profesija nije posve uređena te se stoga u zadnje vrijeme dosta pažnje posvetilo upravo položaju koji računovodstvena profesija u Republici Hrvatskoj uživa. Stoga je i cilj pisanja ovog rada donijeti zaključak u kakvom je položaju računovodstvena profesija u Republici Hrvatskoj. Za samu su profesiju veoma značajna strukovna udruženja čiji su ciljevi i zadaci promicanje, unapređenje i zaštita same profesije. Važan aspekt računovodstvene profesije odnosi se i na outsourcing računovodstvenih poslova budući da se većini poduzeća isplati eksternalizirati iste negoli ih obavljati u samome poduzeću.

Abstract (english)

The accounting profession takes the lead role in the contemporary business conditions. The accounting coordinates with all types of businesses since a business entity cannot operate without the accounting. Increasingly complex tasks that accompany frequent changes are set to accountants so there is a need for lifelong learning. In the Republic of Croatia the accounting profession is not completely settled and therefore recently much attention is devoted to a place the accounting profession in the Republic of Croatia is enjoying. Therefore, the objective of writing this paper is to reach a conclusion in what position the accounting profession is in the Republic of Croatia. The professional organizations whose objectives and tasks are to promote, improve and protect the profession are very significant for the purpose of the profession. An important aspect of the accounting profession refers to the outsourcing of accounting operations since it is worthwhile for a company to outsource most of the same and not do them in- house.

• Keywords: računovodstvena profesija; obrazovni sustav; cjeloživotno učenje; strukovna udruženja; outsourcing
• Keywords (english): accounting profession; education system; lifelong learning; professional organizations; outsourcing
• Language: croatian
• URN:NBN: urn:nbn:hr:148:855798
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-10-11 11:09:17