undergraduate thesis
The possibility of implementation of IES in large businesses

Mateja Vretenar (2016)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleMogućnosti primjene međunarodnih obrazovnih standarda za profesionalne računovođe (IES) u velikim poslovnim subjektima
AuthorMateja Vretenar
Mentor(s)Ksenija Černe (thesis advisor)
Abstract
Kako bi se zaštitila računovodstvena profesija i promicale vrijednosti profesionalnog računovođe Međunarodna federacija računovođa – IFAC namijenila je osam Međunarodnih obrazovnih standarda za profesionalne računovođe koji su na snazi od 1. siječnja 2005. godine. Međunarodni obrazovni standardi ustanovljuju standarde za IFAC - ove članice, za početno profesionalno usavršavanje i za trajno profesionalno usavršavanje. S obzirom na trenutno aktualnu tematiku budućeg licenciranja računovodstvene profesije u Republici Hrvatskoj provedeno je istraživanje u velikim poslovnim subjektima o osam Međunarodnih standarda obrazovanja za profesionalne računovođe. Rezultati istraživanja ukazuju da u Hrvatskoj postoji svijesnost o važnosti standarda ali da primjena nije na zadovoljavajućoj razini.
Keywordsinternational education standards professional accountant
Parallel title (English)The possibility of implementation of IES in large businesses
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 specializationMarketing Management
Academic title abbreviationuniv.bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-04-15
Parallel abstract (English)
To protect the accounting profession and the promotion of professional accountants International Federation of Accountants – IFAC has earmarked eight International Education Standards for professional accountants in force since 1 January 2005. International Education Standards establish standards for IFAC member body and the initial professional training and continuous professional development. Given the current topical themes for future licensing of the accounting profession in the Republic of Croatia, a survey was conducted in large businesses on eight international education standards for professional accountants. The survey results indicate that in Croatia there is awareness of the importance of standards or that the application is not satisfactory.
Parallel keywords (Croatian)međunarodni obrazovni standardi profesionalni računovođa
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:402343
CommitterEster Bencic