Specifičnosti poslovanja i financijskog izvještavanja poduzeća pružatelja računovodstvenih usluga

master's thesis

• Title (english): Specifics of business and financial reporting of companies providing accounting services
• Author: Tina Horvat
• Mentor: Katarina Žager (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ubrzani životni ciklus poduzeća te porast regulacije i česte promjene zakona su sastavni dio suvremenog poslovanja svakog poduzeća. Velika poduzeća mogu podnijeti administrativne troškove koje donose izmjene zakona, ali malim i srednjim poduzećima je to jedna od najvećih slabosti. Kako bi takva poduzeća u promjenjivom okruženju bila što konkurentnija na tržištu, moraju upravljati svojim poslovanjem efikasno pa isključuju računovodstvenu funkciju izvan poduzeća i prepuštaju je stručnjacima. Na tržištu računovodstvenih usluga se javljaju različita poduzeća, ali kod odabira poduzeća koji će obavljati računovodstvenu funkciju vrlo je važno istražiti ugled računovodstvenog ureda. Poduzeća koja svojim klijentima pružaju kvalitetne usluge će imati i najbolje preporuke. Iz toga razloga, zanimljivo je gledati poduzeća pružatelje računovodstvenih usluga iz drugog kuta, a to je kako oni prezentiraju svoje vlastite financijske izvještaje dok istovremeno nude takve usluge drugim poduzećima.

Abstract (english)

The accelerated life cycle of an enterprise and frequent changes in laws and regulations are integral part of doing business in a modern world. Large businesses can handle the administrative costs of changes to the law, but this is one of the biggest weaknesses for small and medium-sized enterprises. In order to be as competitive as possible in a changing market, such companies must manage their business efficiently, thus excluding the accounting function outside the enterprise and leaving it to the experts. There are different companies appearing on the accounting services market, but when selecting a company to perform an accounting function, it is very important to investigate the reputation of the accounting firm. Businesses that provide quality services to their clients will also have the best recommendations. For this reason, it is interesting to look at accounting firms from a different angle, which is how they present their own financial statements while offering such services to other companies

• Keywords: računovodstvene usluge; etički kodeks; izvještavanje poduzeća pružatelja usluga
• Keywords (english): accounting services; code of ethics; financial reporting of accounting firms
• Language: croatian
• URN:NBN: urn:nbn:hr:148:119813
• 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
• Created on: 2019-09-24 19:05:26