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master's thesis
Utjecaj e-isprava na organizaciju računovodstvenog sustava
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:118770
Janković, Ivana
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Janković, I. (2015). Utjecaj e-isprava na organizaciju računovodstvenog sustava (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:118770

Janković, Ivana. "Utjecaj e-isprava na organizaciju računovodstvenog sustava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:118770

Janković, Ivana. "Utjecaj e-isprava na organizaciju računovodstvenog sustava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:118770

Janković, I. (2015). 'Utjecaj e-isprava na organizaciju računovodstvenog sustava', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:118770

Janković I. Utjecaj e-isprava na organizaciju računovodstvenog sustava [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:148:118770

I. Janković, "Utjecaj e-isprava na organizaciju računovodstvenog sustava", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:118770

Metadata
TitleUtjecaj e-isprava na organizaciju računovodstvenog sustava
Title (english)The inpact of e-documents on the organization of the accounting system
AuthorIvana Janković
MentorKatarina Žager (mentor)
Committee memberNikolina Dečman (predsjednik povjerenstva)
Committee memberAna Novak (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Uvođenje elektroničkog poslovanja donosi brojne koristi osobama uključenim u takvo poslovanje. Elektroničko poslovanje obuhvaća mnoga područja, kao što su bankarstvo, trgovina, zdravstvo, obrazovanje i druga područja koja su obuhvaćena i razvijena Programom e-Hrvatska. U radu se analiziraju odredbe zakona koje definiraju elektroničku ispravu i elektronički potpis. Razmatra se što je sve potrebno da elektronički potpis bude pravovaljan kao i potpis na papiru. U radu se također nastoji ukazati na važnost računovodstvenih kontrola kroz sustav internih kontrola jer im one kao dio računovodstvenom procesa omogućuju da se računovodstveni podaci prikazuju na istinit i objektivan način, te se razmatra kakve kontrole moraju proći računovodstvene isprave i e-isprave.
Abstract (english)
The introduction of electronic business brings numerous benefits for those involved in such operations. Electronic business covers many areas, such as banking, trade, health, education and other areas covered and developed by program e-Hrvatska. It is analyzed the provisions of the law that define the electronic document and electronic signature. It is considered what all is needed for electronic signature to be valid as signature on paper. Also an attempt was made to emphasize the importance of accounting control through a system of internal control since those as part of the accounting process are allowing the accounting data to be presented on truthful and objective manner, and to consider what kind of control must undergo accounting documents and e-documents.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:118770
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-11-07 09:59:54