DIGITALIZACIJA PRORAČUNSKOG RAČUNOVODSTVA U JAVNOM SEKTORU

master's thesis

• Title: DIGITALIZACIJA PRORAČUNSKOG RAČUNOVODSTVA U JAVNOM SEKTORU : Digitalizacija računovodstvenih poslova u javnom sektoru
• Title (english): DIGITALIZATION OF BUDGET ACCOUNTING FOR PUBLIC SECTOR : Digitalization of accounting in public sector
• Author: Andrijana Maltarić
• Mentor: Nikola Vlahović (mentor)
• Committee member: Vesna Bosilj Vukšić (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Informatics); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Business Informatics

Abstract

Proračunsko računovodstvo vodi se u tijelima javnog sektora u svrhu procjene javne potrošnje, jer ono, za razliku od poduzetničkog računovodstva, nema za cilj ostvarenje dobiti. Javna uprava u svrhu prilagodbe potrebama suvremenog poslovanja, kao i društva, implementira model e-uprave te javne e-usluge. E-uprava temelji se na podršci građanima, praktičnosti i jednostavnosti u korištenju, a uspostavom e-usluga digitalizirani su mnogobrojni poslovni procesi, tako i oni u sektoru računovodstva proračuna. Digitalizacija je na računovodstvene poslove utjecala najviše u pogledu smanjenja papirnatih dokumenata, brzini prikupljanja podataka i u obradi istih. Međutim, ubrzana digitalizacija poslovnih procesa zahtijeva jednako brzu prilagodbu, što često dovodi do otpora neprihvaćanja od strane zaposlenika.

Abstract (english)

Budget accounting is conducted by public sector bodies to assess public spending. Unlike business accounting, it does not aim to make a profit. In order to adapt to the needs of modern business, as well as society, the public government implements the model of e-government and public e-services. E-government is based on the support of citizens, practicality, and ease of use, and with the establishment of e-services, it has been digitalized in numerous business processes, as well as in the budget accounting sector. Digitalization has had the most impact on accounting jobs in terms of the reduction of paper documents, and the speed of data collection and processing. However, the accelerated digitalization of business processes requires an equally rapid adaptation, which often leads to resistance and non-acceptance by employees.

• Keywords: digitalizacija; proračunsko računovodstvo; javni sektor; e-uprava; e-usluge
• Keywords (english): digitalization; budget accounting; public sector; e-government; e-services
• Language: croatian
• URN:NBN: urn:nbn:hr:148:792873
• Study programme: Title: Electronic business in private and public sector; Study programme type: professional; Study level: specialist graduate; Academic / professional title: stručni specijalist/ica elektroničkog poslovanja (stručni specijalist/ica elektroničkog poslovanja)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-09-27 15:22:27