Značaj računovodstvene profesije u izvještavanju internih i eksternih korisnika

undergraduate thesis

• Title (english): The importance of the accounting profession in the reporting of internal and external users
• Author: Ivana Konjević
• Mentor: Nikolina Dečman (mentor); MBZ: 299256
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-08-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Prikupljanje podataka o nastalim poslovnim događajima dio je procesa uslijed kojeg nastaje financijski izvještaj. Financijski izvještaj finalni je proizvod računovodstvenog prikupljanja podataka. Proces prikupljanja i obrade podataka o nastalim poslovnim događajima obavlja računovođa te sastavlja financijske izvještaje. Financijske izvještaje koje sastavi računovođa koriste interni i eksterni korisnici. Internim korisnicima su potrebni kako bi uvidjeli kuda usmjeriti svoje poslovanje, a eksterni korisnici ih koriste kako bi ispitali objektivnost i realnost nastalih poslovnih događaja. Odgovornost za prezentirane podatke u financijskim izvještajima snosi poduzetnik te bi zbog toga trebao u računovodstvu svog poduzeća zapošljavati dovoljno educirane i kompetente osobe za obavljanje tako odgovornog dijela posla. Pred računovodstvenom profesijom leže mnogi izazovi. Nedovoljna visina plaće, nelojalna konkurencija koja računovodstvene usluge nudi po znatno nižim cijenama, a mnogi poduzetnici plaćaju te "jeftinije" usluge samo kako bi zadovoljili formu financijskog izvještavanja. Upravo se tu javlja problem u osiguranju kvalitetnih informacija za interne i eksterne korisnike. Još uvijek svatko može obavljati posao računovođe i nuditi svoje usluge. U većini zemalja svijeta profesija je uređena licenciranjem, dok u Hrvatskoj zakon o licenciranju još uvijek nije stupio na snagu. Uvođenjem licenciranja porfesije u Hrvatsku podigla bi se kvaliteta pružene usluge. Ovlašteni računovođe nudili bi svojim korisnicima kvalitetnije informacije. Računovodstvena profesija danas sve više ima savjetodavnu zadaću. Računovođe su zamijenila računala. S obzirom na napredak tehnologije, računovođe moraju pohađati programe cjeloživotnog obrazovanja kako bi bili konkurentni i kako korisnicima financijskih izvještaja mogli u financijskim izvještajima iznositi istinite i kvalitetne informacije.

Abstract (english)

Gathering information about the events that have occurred is part of the process by which the financial statements are generated. The financial statement is the final product of accounting data collection. The process of collecting and processing information about incurred business events is performed by an accountant and prepares financial statements. The financial statements compiled by the accountant are used by internal and external users. Internal users are needed to understand where to focus their business, and external customers use them to examine the objectivity and reality of the business events that have occurred. The entrepreneur is responsible for the information presented in the financial statements and should therefore employ sufficiently educated and competent persons in the accounting of his or her business to carry out such a responsible part of the work. The accounting profession faces many challenges. Insufficient pay, unfair competition that offers accounting services at significantly lower prices, and many entrepreneurs pay for these "cheaper" services just to satisfy the form of financial reporting. This is precisely where the problem arises in securing quality information for internal and external users. Everyone can still do the job of an accountant and offer their services. In most countries of the world, the profession is regulated by licensing, while in Croatia the licensing law has not yet entered into force. Introducing a licensing profession in Croatia would improve the quality of the service provided. Chartered accountants would offer better quality information to their customers. The accounting profession is nowadays increasingly consulted. Accountants have replaced computers. As technology advances, accountants must attend lifelong learning programs in order to be competitive and to provide truthful and quality information to financial statement users.

• Keywords: računovodstvena profesija; interni korisnici; eksterni korisnici; financijski izvještaji
• Keywords (english): accounting profession; internal users; external users; financial statements
• Language: croatian
• URN:NBN: urn:nbn:hr:148:496400
• Study programme: Title: Business Economics; specializations in: Trade Business Operations, Tourism Business Operations, Accounting and Finances, Business Secretary; Course: Accounting and Finances; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2019-08-27 20:29:31