Računovodstvena regulativa kao pretpostavka kvaliteta finansijskih izveštaja
Докторанд
Ranđelović, Dragana S.Ментор
Đukić, TadijaЧланови комисије
Spasić, DejanSekerez, Vojislav
Метаподаци
Приказ свих података о дисертацијиСажетак
Global economy and internationalization of operations have a
decisive influence on the economic development of countries, as well
as on the operations of business entities. The expansion of companies’
business activities outside the national borders leads to stronger
interdependence and reduction of the economic sovereignty of
individual national economies. This is reflected in the established
financial reporting systems that need to be adequate support for
business communication. The accounting regulations governing the
conduct of business books and financial reporting determine the
quality of information contained in the financial statements. In this
way, the accounting regulatory framework directly contributes to the
acquisition of the competitive advantages of business entities, as well
as the strengthening of the competitiveness of national economies in
the international market.
The goal of the doctoral dissertation entitled “Accounting
Regulations as a Prerequisite... for the Quality of Financial Statements”
is to point out possible improvements in financial reporting in the
territory of the Republic of Serbia. This was done by taking into
account the country’s strategic orientation towards membership in the
European Union, as well as modern directions in the development of
financial reporting at the regional and global level. Within the specific
goals, contemporary socio-economic factors of importance for the
development of national economies and the business of economic
entities are examined. The necessity of regulating accounting and
financial reporting, with respect to the current processes of
harmonization and standardization of accounting practices at the
international level, is pointed out. The accounting environment and
financial reporting in the pre-transition and transition period in the
area of individual countries of Eastern and Central Europe are
presented. The particularities of the existing accounting regulatory
frameworks and the perspective of further development of financial
reporting in these countries are examined. Special attention was paid
to the analysis of normative regulations, the application of
international accounting standards, the place and role of the
accounting profession and professional organizations in the financial
reporting systems of the former republics of the SFRY. By comparing
the national regulatory frameworks of these countries, a
comprehensive assessment of the reached level in the harmonization
of financial reporting in relation to the existing regulations of the
European Union was made.
The results of the research indicate that there are similarities
between the established financial reporting system in the Republic of
Serbia and in the countries from the regions in which the EU
integration processes have not been brought to an end. Starting from
the identified shortcomings in the accounting regulatory framework of
the Republic of Serbia, a proposal of measures has been
conceptualized. The implementation of the proposal would improve
the financial reporting of economic entities in the territory of our
country in order to achieve a higher quality of financial reports.