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master's thesis
Računovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:379837
Moharić, Maria
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Moharić, M. (2022). Računovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:379837

Moharić, Maria. "Računovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:379837

Moharić, Maria. "Računovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:379837

Moharić, M. (2022). 'Računovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 01 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:379837

Moharić M. Računovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2025 January 01] Available at: https://urn.nsk.hr/urn:nbn:hr:148:379837

M. Moharić, "Računovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:379837

Metadata
TitleRačunovodstvo i revizija prije i za vrijeme pandemije Covid-19 u Hrvatskoj i Njemačkoj
Title (english)Accounting and auditing before and during the Covid-19 pandemic in Croatia and Germany
AuthorMaria Moharić
MentorMateja Brozović (mentor)
Committee memberAna Rep (predsjednik povjerenstva)
Committee memberSanja Sever Mališ (član povjerenstva)
Committee memberMateja Brozović (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-10-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu želi se prikazati koliki je bio utjecaj pandemije Covida-19 na računovodstvo i reviziju u Hrvatskoj i Njemačkoj te kako su se računovodstvo i revizija obavljali prije pojave pandemije. Virus Covid-19 pojavio se naglo i nije ostavio vrijeme za prilagodbu. Pandemija je ostavila velike posljedice na cjelokupno gospodarstvo, ali i donijela velike promjene u računovodstvu i reviziji. U svrhu istraživanja napravljene su dvije ankete, jedna za Hrvatsku, a druga za Njemačku. Ankete su namijenjene računovođama i revizorima koji rade u poduzećima koja se bave isključivo računovodstvom, revizijom i financijskim savjetovanjem u Hrvatskoj i Njemačkoj. Same profesije računovodstva i revizije nisu bile direktno pogođene pandemijom, ali su imale određenih poteškoća izazvanih pandemijom. Pandemija je u područje računovodstva i revizije donijela i brojne prednosti, a razlike između Hrvatske i Njemačke navedene su u nastavku ovoga rada. Digitalizacija u računovodstvu i reviziji bila je glavna prednost koju je donijela ova pandemija jer je ubrzala te pojednostavila procese obavljanja računovodstva i revizije. Trebalo je određeno vrijeme za prilagodbu, ali prema istraživanju se može zaključiti da su se poduzeća relativno brzo prilagodila na novonastalu situaciju i izvukla mnogo iskustava koja će im biti vrlo korisna kod provođenja računovodstva i revizije u budućnosti.
Abstract (english)
This paper aims to show the impact of the Covid-19 pandemic on accounting and auditing in Croatia and Germany, and how accounting and auditing were performed before the pandemic. The Covid-19 virus appeared abruptly and left no time to adapt. The pandemic had major consequences for the economy as a whole, but also brought major changes in accounting and auditing. For the purpose of the research, two surveys were conducted, one for Croatia and the other for Germany. The surveys were intended for accountants and auditors working at companies engaged in accounting, auditing and financial consulting in Croatia and Germany. The accounting and auditing professions themselves were not directly affected by the pandemic, but had certain difficulties caused by the pandemic. The pandemic has brought numerous advantages in the field of accounting and auditing, and the differences between Croatia and Germany are listed later in this paper. Digitization in accounting and auditing has been a major benefit of this pandemic as it has accelerated and simplified the accounting and auditing process. It took some time to adjust, but according to the research it can be concluded that companies have adapted relatively quickly to the new situation and gained a lot of experience that will be very useful for them in conducting accounting and auditing in the future.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:379837
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and 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 on2022-10-12 19:37:16