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Accounting Aspects of International Projects and their Role in University Financing


Kukec, Sandra Katarina; Divjak, Blaženka; Šestanj-Perić, Tanja
Accounting Aspects of International Projects and their Role in University Financing // An Enterprise Odyssey: From Crisis to Prosperity - Challenges for Government and Business / Galetić, Lovorka ; Spremić, Mario ; Ivanov, Marijana (ur.).
Zagreb: Ekonomski fakultet Zagreb, 2010. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Accounting Aspects of International Projects and their Role in University Financing

Autori
Kukec, Sandra Katarina ; Divjak, Blaženka ; Šestanj-Perić, Tanja

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
An Enterprise Odyssey: From Crisis to Prosperity - Challenges for Government and Business / Galetić, Lovorka ; Spremić, Mario ; Ivanov, Marijana - Zagreb : Ekonomski fakultet Zagreb, 2010

ISBN
978-953-6025-33-6

Skup
5th International conference An Enterprise Odyssey: From Crisis to Prosperity - Challenges for Government and Business

Mjesto i datum
Opatija, Hrvatska, 26-29.05.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Activity based costing; Higher education institutions; Accounting; International projects

Sažetak
Higher education institutions (HEI) from Croatia have joined international projects a decade ago, and still the involvement of HEIs in these projects has not reached the desired level. One of the reasons for this is that the accounting system in Croatia is still not fully compatible with the rules and regulations set by the international project sponsors. The areas of project application and administration that were identified as once with major difficulties are legal aspects, financial and accounting aspects and administrative support on the state level. This research is addressed to exploring an efficient accounting model, which is a prerequisite for a successful involvement of faculties in international projects. It shows an Activity based costing (ABC) model for an efficient integration of HEIs from Croatia in international projects. ABC model is explored due to the fact that international projects are mainly based on activities. The main result of this paper is an ABC model that supports the universities to more easily participate in international projects, mainly EU funded research and teaching projects. These results will hopefully motivate the faculties and universities to undergo and implement new accounting models to stimulate the easier involvement in projects.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
016-0161217-0769 - Razvoj matematičkih modela za unaprijeđenje kvalitete usluga u javnom sektoru (Tihomir Hunjak, )
016-0161217-0870 - Modeliranje proceduralnih propisa (Vjeran Strahonja, )

Ustanove
Fakultet organizacije i informatike, Varaždin