| Abstract | Banke u današnje suvremeno doba, odnosno u suvremenim ekonomija diljem svijeta predstavljaju značajan aspekt društveno-ekonomskog života. Naime, sa svojim raznovrsnim funkcijama i aktivnostima podržavaju proces proširene društvene reprodukcije te pružaju aktivnu podršku u realizaciji ciljeva ekonomske politike. Tijekom povijesnog razvoja, banke su stalno proširivale svoje funkcije i poslove, na način da su ulagale u razvoj novih, ali istodobno ne napuštajući svoje temeljne, stare funkcije i poslove. Cilj ovog rada je prikazati kako banke u svojim poslovima aktivno koriste i uključuju sve pogodnosti Interneta te ukazati na važnost razvoja elektroničkog bankarstva. Naime, internet je prvo korišten u svrhe olakšane komunikacije i poslovanja općenito, a nekoliko godina kasnije internet postaje važan način u poslovanju s klijentima. Razvijeno je takozvano moderno (internet) bankarstvo gdje se kao osnovni cilj navodi poboljšana kvaliteta usluga te jednostavnije i brže poslovanje. U poslovanje banaka se uvode novi pojmovi kao što su elektroničko bankarstvo i elektronički novac. Cilj rada je ukazati na specifičnosti računovodstvenog praćenja i izvještavanja o elektroničkom bankarstvu te je predmet rada prikaz elektroničkog bankarstva na primjeru Zagrebačke banke. U ovom radu objašnjava se i analizira elektroničko bankarstvo koje predstavlja potpuno novi oblik bankarskog poslovanja uz prethodno pojašnjenje banaka i njihovih poslova, s naglaskom na računovodstveni aspekt promatranja navedenog. Nadalje, u radu su prikazani protokoli korištenja elektroničkog novca te vrste elektroničkih novčanih sustava. Kroz rad, uz teorijska polazišta, istraživanja i kvantitativne primjere objašnjeni su temeljni elementi elektroničkog bankarstva. Zaključak rada ukazuje na važnost elektroničkog bankarstva na društveni život te prikazuje utjecaj navedenog načina poslovanja na cjelokupni bankarski sustav. |
| Abstract (english) | Banks in today's modern age, respectively in modern economies around the world, represent a significant aspect of socio-economic life. Namely, with their various functions and activities, they support the process of expanded social reproduction and provide active support in the realization of economic policy goals. Throughout historical development, banks have constantly expanded their functions and operations, by investing in the development of new ones, but at the same time not abandoning their core, old functions and operations. The aim of this paper is to show how banks have begun to actively use and include all the benefits of the Internet in their operations and to point out the importance of the development of Electronic Banking. Namely, the Internet was firstly used for the purpose of facilitated communication and business in general, and a few years later the Internet became an essential tool in doing business with the clients as well. This way, the so-called modern banking was developed, with the basic goal of improved quality of services and simpler and faster business. From all of the above, new concepts such as electronic banking and electronic money are being introduced in business. The subject of this paper is the presentation of electronic banking on the example of Zagrebačka banka, and the aim of this paper is to point out the specifics of accounting monitoring and reporting on electronic banking of Zagrebačka banka. This paper explains and analyzes Electronic Banking, which is a completely new form of banking operations with a previous explanation of banks and their operations, with emphasis on the accounting aspect of observing the above. Furthermore, the paper will present protocols for the use of electronic money and the types of electronic monetary systems. Through the paper, along with theoretical starting points, research and quantitative examples, the basic elements of Electronic Banking will be explained. The conclusion of the paper indicates the importance of Electronic Banking on social life and shows the impact of stated way of doing business on the entire banking system. |
