Accounting Aspects of International Projects and their Role in University Financing (CROSBI ID 564911)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Kukec, Sandra Katarina ; Divjak, Blaženka ; Šestanj-Perić, Tanja
engleski
Accounting Aspects of International Projects and their Role in University Financing
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.
Activity based costing; Higher education institutions; Accounting; International projects
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Podaci o prilogu
2010.
objavljeno
Podaci o matičnoj publikaciji
An Enterprise Odyssey: From Crisis to Prosperity - Challenges for Government and Business
Galetić, Lovorka ; Spremić, Mario ; Ivanov, Marijana
Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu
978-953-6025-33-6
Podaci o skupu
5th International Conference "An Enterprise Odyssey: From Crisis to Prosperity - Challenges for Government and Business"
predavanje
26.05.2010-29.05.2010
Opatija, Hrvatska