master's thesis
Accounting infoamation system in non-profit organization

Nensi Veljanovski (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleRačunovodstveni informacijski sustav u neprofitnoj organizaciji
AuthorNensi Veljanovski
Mentor(s)Lorena Mošnja Škare (thesis advisor)
Moira Kostić Bobanović (thesis advisor)
Abstract
Od kolike su važnosti neprofitne organizacije u današnjem svijetu uvelike ukazuje činjenica da se iste smatraju nositeljima razvoja civilnog društva. Jedna od aktualnih tema jest računovodstvo neprofitnih organizacija i njihov računovodstveni informacijski sustav. Godine 2014. i 2015. donijeta je nova zakonska regulativa usmjerena ka računovodstvu neprofitnih organizacija. Donesene novine odnose se na više aspekata neprofitne organizacije. Granica za određivanje obveznika dvojnog knjigovodstva podignuta je na 230.000,00 kuna, neprofitna organizacija obvezna je voditi dvojno knjigovodstvo tri godine od osnivanja, a broj poslovnih knjiga u jednostavnom knjigovodstvu se povećao. Zakon uvodi obvezu dostave financijskih izvještaja svim neprofitnim organizacijama, ali prilagođeno visini prihoda i vrijednosti imovine. U Registru neprofitnih organizacija moguće je pronaći javno objavljene financijske izvještaje što pridonosi načelu transparentnosti. Neprofitna organizacija koja je obveznik vođenja dvojnog knjigovodstva provodi samoprocjenu učinkovitoga i djelotvornog funkcioniranja sustava financijskoga upravljanja i kontrola. Neprofitne organizacije koje obvezno vode dvojno knjigovodstvo moraju do kraja tekuće godine sastaviti program rada i financijski plan za naredno razdoblje. Ovaj rad pokušat će dati odgovor na pitanje na koji način i u kojoj mjeri nove zakonske odredbe utječu na računovodstveni informacijski sustav neprofitnih organizacija, kako u teoriji, tako i na praktičnim primjerima. U radu su navedene novine koje bi trebale doprinijeti uspostavi sustava dobrog financijskog upravljanja i kontrola, kako u računovodstvu, tako i u programiranju, izradi financijskih planova i njihovog izvršavanja te izvještavanja. Također, ponuđena su određena rješenja usmjerena ka razvitku kvantitativnih pokazatelja neprofitnih organizacija, kao i prijedlozi za poboljšanje računovodstvenih software-a za neprofitni sektor. Putem case study-a obrađena je humanitarna organizacija Društvo Crvenog kriza Pula kako bi se vidjelo na koji način zakonske promjene utječu na računovodstveni informacijski sustav u praksi. Pod utjecajem globalizacije neprofitne organizacije transformiraju se iz organizacija koje djeluju strogo lokalno, u one regionalnog, čak i globalnog dosega. Imajući to u vidu, kao dodatno pitanje u ovom radu obrađena je tema uloge i primjene engleskog jezika u računovodstvenom informacijskom sustavu neprofitne organizacije.
Parallel title (English)Accounting infoamation system in non-profit organization
Committee MembersRobert Zenzerović
Lorena Mošnja Škare
Moira Kostić Bobanović
Ksenija Černe
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2015-09-30
Parallel abstract (English)
The importance of non-profit organizations nowadays is greatly demonstrated by the fact that they are seen as bearers of the civil society. One of the current issues is the non-profit accounting and non-profit accounting information system. In the years 2014 and 2015 new laws and regulations have been adopted which are directed toward nonprofit organizations. Adopted legislation refers to the multiple aspects of non-profit organizations. The limit for determining the double-entry bookkeeping obligor was raised to 230,000.00 kuna, non-profit organization shall use double-entry bookkeeping three years since its establishment, while the number of ledgers in a single-entry bookkeeping increased. The law introduces the obligatory submission of financial statements to all non-profit organizations, but adjusted to the amount of income and assets. Publicly disclosed financial statements are available in the Register of non-profit which contributes to the principle of transparency. A non-profit organization which uses double-entry bookkeeping is obliged to carry out a self-assessment of effective and efficient functioning of financial management and control. Non-profit organizations which use double-entry bookkeeping must by the end of the year draw up a work program and financial plan for the next period. In this thesis the author will try to answer the question how and to what extent does the new legislation affect the accounting information system of non-profit organizations, both in theory and in practical examples. This paper presents the novelties that should contribute to establishing a system of sound financial management and control, both in accounting and in programming, preparing financial plans and their realization and reporting. Also, there are certain solutions offered which are directed towards the development of quantitative indicators for non-profit organizations, as well as suggestions for improvement of accounting software for non-profit sector. Through the case study, the humanitarian organization Red Cross Society of Pula was analyzed, to see how legislative changes affect the accounting information system in practice. Under the influence of globalization, non-profit organizations are transformed from organizations that operate strictly localy, toward the ones with the regional, even global reach. With this in mind, as a follow-up question in this paper the topic of the role and usage of the English language in the accounting information system of non-profit organizations is discussed.
Parallel keywords (Croatian)računovodstveni informacijski sustav neprofitne organizacije knjigocodstveni sustavi poslovne knjige
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:808433
CommitterBarbara Dušan