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PDF 2.06 MB
master's thesis
30
7
Transparentnost financijskih izvještaja visokoobrazovnih institucija u javnom sektoru
Adriana Čobanov (2016)
University of Split
Faculty of economics Split
Cite this item:
https://urn.nsk.hr/urn:nbn:hr:124:651494
Metadata
Title
Transparentnost financijskih izvještaja visokoobrazovnih institucija u javnom sektoru : Diplomski rad
Author
Adriana Čobanov
Mentor(s)
Andrijana Rogošić
(thesis advisor)
Abstract
Nakon što se svako Sveučilište zasebno pregledalo i zaključilo kakva je praksa meĎu proračunskim korisnicima javnog proračuna u sastavljanju i izvještavanju financijskih izvještaja, došlo se do zaključka da proračunski korisnici počinju sve aktivnije i paţljivije pratiti Pravilnik o financijskom izvještavanju. U 2014. godini takva praksa nije bila na snazi. Od cijele skupine fakulteta, teško se našlo jedno koje je imalo cijeli set objavljen na svojim internetskim stranicama. Od 2015. godine praksa je drukčija. Puno više fakulteta, odnosno 47,06% (24 fakulteta od njih ukupno 51 uzeto u uzorak) je sastavilo i objavilo financijske izvještaje. U 2015. godini došlo je do izmjene Pravilnika o financijskom izvještavanju u proračunskom računovodstvu te su financijski izvještaji povećani na 5 izvještaja, a to su: Izvještaj o prihodima i rashodima, primicima i izdacima (PR-RAS), Izvještaj o promjenama i obujmu imovine i obveza (P-VRIO), Bilanca i RAS-funkcijski, isto tako i Bilješke koje su tu da bi pripomogle u shvaćanju financijskih izvještaja, te se zaključilo da većina fakulteta stvarno objavljuje financijske izvještaje sukladno s novim Pravilnikom. TakoĎer se došlo do zaključka da financijski izvještaji nemaju pozitivne povezanosti s uspjehom poslovanja pojedinog subjekta.
Keywords
public sector
accounting
financial statements
Granter
University of Split
Faculty of economics Split
Place
Split
State
Croatia
Scientific field, discipline, subdiscipline
SOCIAL SCIENCES
Economics
Accounting
Study programme type
university
Study level
graduate
Study programme
Business Studies
Academic title abbreviation
mag. oec.
Genre
master's thesis
Language
Croatian
Defense date
2016-06
Parallel abstract (English)
After each University examined individually and concluded what is the practice among budget users of the public budget in compiling and reporting financial statements, it was concluded that budget users are starting to give and carefully follow the Rules on financial reporting. In 2014, this practice was not in force. Of the entire group of faculty, it is difficult to find one that had a whole set of published reports on its website. Since 2015, the practice is different. Much more faculty, or 47,06% (24 of 51 taken in the sample) published financial statements. In 2015, there have been amendments to the Ordinance on Financial Reporting in Budget Accounting and financial statements increased to 5 reports, namely: The report on revenues and expenditures, receipts and expenses (PR-RAS), Statement of changes in the volume of assets and liabilities (P-VRIO), Balance and the RAS-function, as well as the Notes that are there to help in the understanding of the financial statements. It was cocluded that most of the facultys 68 publish their financial statements in accordance with the new Regulations. It also concluds that the financial statements have no positive correlation with the success of a particular business entity.
Parallel keywords (Croatian)
javni sektor
računovodstvo
financijski izvještaji
Resource type
text
Access condition
Open access
Terms of use
URN:NBN
https://urn.nsk.hr/urn:nbn:hr:124:651494
Committer
Ivana Gizdić