Trendovi u outsourcingu računovodstvenih usluga

master's thesis

• Title (english): Trends in the outsourcing of accounting services
• Author: Marija Mihelić
• Mentor: Ana Rep (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2024-07-02, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Outsourcing računovodstvenih, ali i drugih usluga sve je veći trend koji je prisutan osobito kod
mikro, malih i srednjih poduzeća. On im omogućuje da se fokusiraju na obavljanje glavne
djelatnosti dok vođenje poslovnih knjiga i sastavljanje financijskih izvještaja prepuštaju
specijaliziranom računovodstvenom servisu najčešće radi smanjenja troškova. Računovođe se
u svom poslu susreću s brojnim izazovima koje donose izmjene propisa, kontrole, regulatorna
tijela i sami klijenti. Upravo ti izazovi s kojima se susreću i trendovi koji prevladavaju u ovoj
profesiji, predmet su ovoga rada i provođenja istraživanja. Cilj je saznati koji su to trendovi i
izazovi te kako digitalizacija utječe na rad računovođa. Naime, tehnologija ima ključnu ulogu
u obavljanju ovakve usluge te njen napredak i digitalizacija može olakšati i ubrzati rad
računovođa. Sve što se može odrađuje se elektronski. Rutinski i ponavljajući zadaci prepuštaju
se računovodstvenom softveru koji ih može odraditi kvalitetno i precizno. No unatoč sve većoj
automatizaciji i napretku tehnologije, zanimljivo je što se računovođama obujam posla ne
smanjuje već naprotiv povećava dok je potreba za njen daljnji razvoj neupitna. E-poslovanje
je pritom najzastupljenije u području prijave poreza i doprinosa, a još uvijek manje na području
poput e-računa, iako se i to unapređuje i uvodi kao obveza za sve veći broj poslovnih subjekata.
Komunikacija s klijentima još uvijek se odvija najčešće tradicionalnim putem, a nisu ni sve faze
računovodstvenog procesa podržane e-poslovanjem što znači da ima još dosta prostora za
poboljšanje kvalitete pružene usluge.

Abstract (english)

Outsourcing of accounting and other services is a growing trend that is present, especially
among micro, small and medium-sized enterprises. It allows them to focus on performing their
main activity, while leaving the bookkeeping and financial statements to a specialized
accounting service, usually to reduce costs. Accountants face numerous challenges in their work
brought by legislation changes, controls, regulatory bodies and clients themselves. It is
precisely these challenges that are faced and the trends that prevail in this profession that are
the subject of this work and research. The goal is to find out what the trends and challenges are
and how digitalization affects the work of accountants. Namely, technology plays a key role in
the performance of such services, and its progress and digitization can facilitate and speed up
the work of accountants. Everything that can be done is done electronically. Routine and
repetitive tasks are left to accounting software that can perform them with quality and precision.
However, with the increasing automation and advancement of technology, it is interesting that
the volume of work for accountants does not decrease, but on the contrary, increases, while the
need for its further development is unquestionable. At the same time, e-business is most
represented in the area of tax and contribution reporting and still less so in areas such as einvoices, although this is also being improved and introduced as an obligation for an increasing
number of business entities. Communication with clients still takes place most often through
traditional means, and not all phases of the accounting process are supported by e-business,
which means that there is still plenty of room for improvement for better quality services.

• Keywords: trendovi; računovodstveni servisi; eksternalizacija; digitalizacija
• Keywords (english): trends; accounting services; outsourcing; digitalization
• Language: croatian
• URN:NBN: urn:nbn:hr:148:941456
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-07-02 10:35:23