Izazovi mikro i malih poduzeća iz djelatnosti pružanja računovodstvenih i knjigovodstvenih usluga uzrokovani krizom COVID-19

master's thesis

• Title (english): Challenges of micro and small enterprises dealing with accounting and bookkeeping services caused by the COVID-19 crisis
• Author: Iva Anić
• Mentor: Ana Rep (mentor)
• Committee member: Ana Rep (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-05-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovim radom želi se približiti percepcija o izazovima s kojima se susreće računovodstvena djelatnost u mikro i malom poduzetništvu u Republici Hrvatskoj s naglaskom na krizu uzrokovanu pandemijom COVID-19. Mikro i mala poduzeća čine više od 99% svih registriranih poduzeća u Republici Hrvatskoj, a knjigovodstveni servisi pripadaju upravo mikro i malim poduzećima te su značajni za razvoj poduzetništva. Nakon teorijske pretpostavke o potrebi zaštite i stavljanjem računovodstvene djelatnosti u pravni i zakonodavni okvir, provedeno je empirijsko istraživanje među računovodstvenim servisima, odnosno njihovim vlasnicima i djelatnicima te ispitan utjecaj krize COVID-19 na njihovo poslovanje za vrijeme pandemije te posljedice nakon pandemije. Istraživanjem je potvrđena teorijska pretpostavka kako su se djelatnici u računovodstvenoj profesiji susreli s novim izazovima za vrijeme pandemije COVID-19 te kako osjećaju potrebu za zaštitom struke kroz izmjenu zakonske regulative.

Abstract (english)

This paper aims to bring closer the perception of the challenges faced by the accounting industry in micro and small entrepreneurship in the Republic of Croatia with an emphasis on the crisis caused by the COVID-19 pandemic. Micro and small enterprises make up more than 99% of all registered enterprises in the Republic of Croatia, and bookkeeping services belong to micro and small enterprises and are important for the development of entrepreneurship. After the theoretical assumption of the need for protection and placing accounting activities in the legal and legislative framework, an empirical study was conducted among accounting services, i.e. their owners and employees and examined the impact of the COVID-19 crisis on their business during the pandemic and its consequences after the pandemic. The research confirmed the theoretical assumption that employees in the accounting profession encountered new challenges during the COVID-19 pandemic and that they felt the need to protect the profession through legislation amendments.

• Keywords: mikro i malo poduzetništvo; računovodstveni servisi; pandemija COVID-19; izazovi u poslovanju
• Keywords (english): micro and small entrepreneurship; accounting services; COVID-19 pandemic; challenges in business
• Language: croatian
• URN:NBN: urn:nbn:hr:148:101811
• 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 students and staff of home institution
• Created on: 2022-05-04 12:50:59