undergraduate thesis
Quality of accounting education and status accounting profession

Veronika Sakač (2016)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleKvaliteta računovodstvene edukacije i status računovodstvene profesije
AuthorVeronika Sakač
Mentor(s)Ksenija Černe (thesis advisor)
Abstract
Računovodstvena profesija danas zauzima vrlo važno mjesto. Bilježenje, a potom i prezentiranje poslovnih događaja su bitni elementi računovodstvene profesije koje obavlja osoba koja je zadužena za to, odnosno računovođa. Računovođa se opisuje kao kreatorom vrijednosti, osobom koja omogućuje stvaranje vrijednosti, osobom koja pomaže održati vrijednost, te izvjestiteljom vrijednosti. Kako se računovodstvena profesija s godinama razvijala, tako se razvijao i način poslovanja računovodstvene profesije, na kojeg je dodatno utjecala i globalizacija te sve veća povezanost tržišta. Vezano uz razvijanje računovodstvene profesije s godinama, razvijale su se i mijenjale metode edukacija računovođa. Nekada su se računovodstvenom profesijom mogli baviti i oni koji nisu imali potrebne kvalifikacije za obavljanje računovodstvenih poslova, dok se danas takav način poslovanja želi što više kontrolirati. Vezano uz to, atraktivno je pitanje licenciranja računovodstvene profesije. Uvođenjem potrebne licence za računovodstvenu profesiju, detaljno bi se reguliralo tko se može baviti računovodstvenom profesijom. U radu je provedeno istraživanje o kvaliteti edukacije računovođa i statusu računovodstvene profesije kroz postavljena pitanja u anketi, te su se pritom detaljno analizirali odgovori ispitanika koji djeluju u prodručju računovodstvene profesije.
Keywordsaccounting accountants legal regulation of the accounting education of the accountants
Parallel title (English)Quality of accounting education and status accounting profession
Committee MembersRobert Zenzerović (committee chairperson)
Ksenija Černe (committee member)
Tician Peruško (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelundergraduate
Study programmeBusiness Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics
Study specializationFinance
Academic title abbreviationuniv.bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-09-26
Parallel abstract (English)
The accounting profession plays a very important role in todays world. Recording and the presentation of business events are important elements of the accounting. A person who is responsible for conducting those tasks is an accountant. An accountant is usually described as a creator of value, a person who enables the creation of value, a person who helps to maintain the value and a reporter of the value. As the accounting was developed over the years, the operation of the accounting profession was developing too, and was additionally influenced by globalization and the increasing connectivity of the market. Following the development of the accounting, the different methods of accounting education also developed. Back in the past, the accounting could be performed by persons who did not have the necessary qualifications to perform accounting tasks. Today, there is a tendency toward increased control over the accounting, and the issue of licensing of the accountants becomes increasingly important. The introduction of the necessary licenses for the accounting profession would enable detailed regulation of prerequisites of people who work in accounting. This paper consist a study on "the quality of education of accountants and the status of the accounting profession", which was conducted through the questions in the survey and the detailed analysis of the answers provided by the respondents who work in the accounting profession.
Parallel keywords (Croatian)Računovodstvena profesija računovođa zakonsko reguliranje računovodstvene profesije edukacija računovođa
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:207213
CommitterTihana Gerić