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Značaj zakonodavnih aspekata u procesu donošenja odluke o eksternalizaciji računovodstvenih usluga

Author

Listed:
  • Dina Bičvić

    (Ekonomski fakultet u Osijeku, Sveučilište J.J. Strossmayera u Osijeku)

Abstract

Cilj rada teorijski je definirati i empirijski vrednovati odnos između eksternalizacije računovodstvenih usluga s jedne i zakonodavnih računovodstvenih aspekata s druge strane. U svrhu ostvarenja navedenog, korišteni su primarni podatci prikupljeni metodom ispitivanja na uzorku od 140 rukovoditelja malih i srednjih poduzeća u Republici Hrvatskoj. Primjenom univarijatne (frekvencije i aritmetičke sredine) te bivarijatne (ANOVA test) statistike analizirane su i utvrđene statistički značajne razlike u mjeri primjene eksternalizacije računovodstvenih usluga u odnosu na percepciju i stavove prema zakonodavnim računovodstvenim aspektima te je istima teorijski moguće pronaći poveznice s odlukom o primjeni eksternalizacije računovodstvenih usluga. Istraživanjem se eksternalizacija potvrđuje kao dobar i učinkovit posredujući alat za ona poduzeća koja prema zakonskim zahtjevima imaju otpor, nedovoljno ih poznaju ili u velikoj mjeri eksternaliziraju računovodstvene usluge i aktivnosti čija je provedba visoko regulirana. Unatoč ograničenjima uzorka i istraživačkih metoda, rad popunjava prazninu u literaturi, pružajući novi uvid u istraživanu problematiku i doprinoseći boljem razumijevanju percepcije i stavova rukovoditelja malih i srednjih poduzeća o zakonodavnom računovodstvenom okviru, gdje isti kao jedan od možebitnih razloga primjene eksternalizacije računovodstvenih usluga u Republici Hrvatskoj nije ispitivan.

Suggested Citation

  • Dina Bičvić, 2025. "Značaj zakonodavnih aspekata u procesu donošenja odluke o eksternalizaciji računovodstvenih usluga," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 76(2), pages 111-125.
    • Handle: RePEc:hde:epregl:v:76:y:2025:i:2:p:111-125
    DOI: 10.32910/ep.76.2.2
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    JEL classification:

    • K20 - Law and Economics - - Regulation and Business Law - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M55 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Contracting Devices

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