ANALIZA UTJECAJA PANDEMIJE COVID-19 NA RAČUNOVODSTVO I FINANCIJSKO IZVJEŠTAVANJE BANKARSKOG SEKTORA

master's thesis

• Title (english): ANALYSIS OF THE IMPACT OF THE COVID-19 PANDEMIC ON ACCOUNTING AND FINANCIAL REPORTING OF THE BANKING SECTOR
• Author: Melita Ibrahimović
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Martina Dragija Kostić (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Svjetska kriza izazvana pandemijom virusa COVID-19 od svoje pojave je u vrlo kratkom roku značajno utjecala na globalnu ekonomiju. Kriza je ostavila velike posljedice na društvo, uzrokujući pad gospodarskih aktivnosti u cijelom svijetu. U odnosu na sve dosadašnje svjetske krize koje su zahvatile ekonomiju i izazvale recesiju, COVID-19 se javio naglo i neočekivano, a razmjeri učinka su bili izrazito jaki. Specifičnost nastupa ove pandemije je to što je ograničila slobodno kretanje ljudi i robe, imala je negativan utjecaj na sve industrije te je usporila ili potpuno ugasila mnogobrojne sektore ili poduzeća. Pandemija je promijenila privatne živote stanovništva svih zemalja i njihove radne navike te je utjecala na brzo prilagođavanje novim uvjetima rada. Značajne promjene dogodile su se i u računovodstvu, financijskom izvještavanju te u bankarskom sektoru. Bankarski sektor jedan je od mnogih sektora koji je pretrpio posljedice krize iako su banke bile te koje su pomagale ekonomiji kroz potpore i pomoći poduzećima i stanovništvu. Povijest je zabilježila nastupe mnogih kriza i pandemija, ali upravo je ova pandemija pokazala ovisnost svjetskog gospodarstva o tokovima i sigurnosti, a sigurno je da će se posljedice vidjeti kroz dugo vrijeme te će oporavak jako dugo trajati.

Abstract (english)

The global crisis caused by the COVID-19 virus pandemic has had a significant impact on the global economy in a very short time. The crisis has left great consequences on society, causing a decline in economic activity around the world. Compared to all previous world crises that have hit the economy and caused a recession, COVID-19 has occurred abruptly and unexpectedly, and the scale of the effect has been extremely strong. The specificity of this pandemic is that it restricted the free movement of people and goods, had a negative impact on all industries and slowed down or completely shut down many sectors or companies. The pandemic changed the private lives of the population of all countries and their work habits and affected their rapid adaptation to new working conditions. Significant changes have also taken place in accounting, financial reporting and the banking sector. The banking sector is one of many sectors that suffered the effects of the crisis, although banks helped the economy through subsidies and assistance to businesses and households. History has recorded the occurrence of many crises and pandemics, but this pandemic has shown the dependence of the world economy on flows and security, and it is certain that the consequences will be seen over a long period of time and recovery will take a very long time.

• Keywords: računovodstvo; financijsko izvještavanje; bankarski sektor; globalna pandemija; Covid-19
• Keywords (english): accounting; financial reporting; banking sector; global pandemic; Covid-19
• Language: croatian
• URN:NBN: urn:nbn:hr:148:858647
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-09-29 10:29:38