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Household Accounting – A Case of Subsidised Self-Employed Entrepreneurs in Slovenia

Author

Listed:
  • Rant Damjana

    (Strossmayerjeva ulica 8, Ljubljana, Slovenia)

  • Horvat Robert

    (University of Maribor, Faculty of Economics and Business, Maribor, Slovenia)

  • Tominc Polona

    (University of Maribor, Faculty of Economics and Business, Maribor, Slovenia)

  • Korošec Bojana

    (University of Maribor, Faculty of Economics and Business, Maribor, Slovenia)

Abstract

This paper presents the results of the first empirical study of household accounting in Slovenia, which was conducted on a sample of households of subsidised self-employed entrepreneurs. Based on an original measurement of the levels of household accounting, this study presents the scope of different accounting components in these households. Further, it gives the results of the comparison between those subsidised self-employed entrepreneurs who managed to keep their business and those who failed to do so. The comparison of the results showed a statistically significant difference between the two groups of entrepreneurs only in terms of the scope of monitoring of household costs and expenditures.

Suggested Citation

  • Rant Damjana & Horvat Robert & Tominc Polona & Korošec Bojana, 2017. "Household Accounting – A Case of Subsidised Self-Employed Entrepreneurs in Slovenia," Naše gospodarstvo/Our economy, Sciendo, vol. 63(2), pages 32-40, June.
    • Handle: RePEc:vrs:ngooec:v:63:y:2017:i:2:p:32-40:n:4
    DOI: 10.1515/ngoe-2017-0010
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    References listed on IDEAS

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    3. Kelum Jayasinghe & Dennis Thomas, 2009. "The preservation of indigenous accounting systems in a subaltern community," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 351-378, March.
    4. Garry D. Carnegie & Stephen P. Walker, 2007. "Household accounting in Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(1), pages 41-73, March.
    5. Busenitz, Lowell W. & Barney, Jay B., 1997. "Differences between entrepreneurs and managers in large organizations: Biases and heuristics in strategic decision-making," Journal of Business Venturing, Elsevier, vol. 12(1), pages 9-30, January.
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