Specifičnosti financijskog izvještavanja malih i srednjih poduzeća u IT industriji

master's thesis

• Title (english): Specific aspects of financial reporting for small and medium enterprises in the IT Industry
• Author: Daniel Sedak Benčić
• Mentor: Nikolina Dečman (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Katarina Žager (član povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-10-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj diplomski rad bavi se specifičnostima financijskog izvještavanja malih i srednjih poduzeća u IT industriji. Cilj istraživanja je identificirati izazove i specifičnosti s kojima se ta poduzeća susreću u kontekstu financijskog izvještavanja, uzimajući u obzir dinamičnost industrije i važnost nematerijalne imovine. Rad analizira pravni okvir financijskog izvještavanja, uključujući Zakon o računovodstvu i Hrvatske standarde financijskog izvještavanja, te se osvrće na specifične zahtjeve korisnika financijskih izvještaja u IT industriji. Primijenjena metodologija uključuje analizu relevantne literature, zakonskih propisa te analizu odabranog poduzeća iz IT industrije. Rezultati pokazuju da je pravilno financijsko izvještavanje ključno za transparentnost poslovanja i može značajno doprinijeti održivom rastu i razvoju malih i srednjih poduzeća u Republici Hrvatskoj.

Abstract (english)

This thesis deals with the specific aspects of financial reporting for small and medium enterprises in the IT industry. The aim of the research is to identify the challenges and specifics that these companies face in the context of financial reporting, considering the dynamic nature of the industry and the importance of intangible assets. The thesis analyzes the legal framework of financial reporting, including the Accounting Act and Croatian Financial Reporting Standards, and looks at the specific requirements of financial statements users in the IT industry. The applied methodology includes the analysis of relevant literature, legal regulations and the analysis of a selected company from the IT industry. The results show that proper financial reporting is crucial for business transparency and can significantly contribute to the sustainable growth and development of small and medium enterprises in the Republic of Croatia.

• Keywords: financijsko izvještavanje; mala i srednja poduzeća; IT industrija; računovodstveni standardi
• Keywords (english): financial reporting; small and medium enterprises; IT industry; accounting standards
• Language: croatian
• URN:NBN: urn:nbn:hr:148:027731
• 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 students and staff of home institution
• Created on: 2024-10-23 19:03:36