Postojeće stanje i mogućnosti unapređenja računovodstvene profesije u Republici Hrvatskoj

master's thesis

• Title (english): The current state and possibilities for improving the accounting profession in Republic of Croatia
• Author: Patricija Gubić
• Mentor: Nikolina Dečman (mentor)
• Committee member: Katarina Žager (član povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Računovodstvena profesija danas ima značajnu ulogu u cjelokupnom gospodarstvu. Ono pomaže u praćenju poslovanja poduzeća, institucija, ustanova, udruga i drugih organizacija koje egzistiraju u gospodarstvu. Cilj rada je pokazati navedenu značajnost računovodstvene profesije te čimbenike koji pomažu za njeno kvalitetno djelovanje. Jedan od čimbenika je prepoznatljivost računovodstvene profesije od strane regulatornih tijela. Neke zemlje su tako već regulirale u potpunosti profesiju, dok Republika Hrvatska to nije u potpunosti učinila. Kao važan čimbenik u računovodstvenoj profesiji nedvojbeno je obrazovanje koje prvo priprema buduće računovođe za tržište rada. Važnost obrazovanja vidi se i na dugi rok budući da profesionalni računovođe moraju uvijek biti u toku s novim propisima, metodama, načelima i standardima. Također, cilj rada je kroz vlastito istraživanje prikazati kako budući računovođe, još u sustavu obrazovanja percipiraju računovodstvenu profesiju, koliko su voljni ulagati u profesiju i sami sebe te koja su njihova viđenja oko unapređenja računovodstvene profesije. Kroz rad se provlači naglasak na važnost računovodstvene profesije te njen doprinos za nesmetano funkcioniranje svih uključenih u gospodarstvo. Radom se želi pokazati kakve su mogućnosti Republike Hrvatske oko unapređenja, koliko računovodstveni djelatnici cijene i žele napredak za svoju profesiju te koliko doprinose njenom razvitku i unapređenju.

Abstract (english)

Today, the accounting profession has a significant role in the entire economy. It helps in monitoring the business of companies, institutions, associations and other organizations that exist in the economy. The aim of the thesis is to show the stated importance of the accounting profession and the factors that help its quality operation. One of the factors is the recognition of the accounting profession by regulatory authorities. Some countries have already fully regulated the profession, while the Republic of Croatia has not fully done so. An important factor in the accounting profession is undoubtedly education, which first prepares future accountants for the labor market. The importance of education can be seen in the long term as professional accountants must always be up to date with new regulations, methods, principles and standards. Also, the goal of the thesis is to show through own research how future accountants perceive the accounting profession while still in the education system, how willing they are to invest in the profession and themselves, and what their views are regarding the improvement of the accounting profession. The thesis emphasizes the importance of the accounting profession and its contribution to the smooth functioning of everyone involved in the economy. The work aims to show what possibilities the Republic of Croatia has for improvement, how much do accountants value and want progress for their profession and how much do they contribute to its development and improvement.

• Keywords: računovodstvena profesija; obrazovanje; regulacija; unapređenje; budući računovođe
• Keywords (english): accounting profession; education; regulation; improvement; future accountants
• Language: croatian
• URN:NBN: urn:nbn:hr:148:680072
• 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: 2023-09-21 16:49:31