Household accounting - example of households of entrepreneurs having received a subsidy for self-employment in Slovenia

Autor: Rant, Damjana
Přispěvatelé: Korošec, Bojana
Jazyk: slovinština
Rok vydání: 2016
Předmět:
Zdroj: Maribor
Popis: V vsakdanjem življenju porabljanje in služenje sredstev večinoma poteka avtomatizirano. Vsak dan opravljamo naloge, ki smo jih opravljali že prejšnji dan in kupujemo tisto, kar potrebujemo za vsakdanje življenje. Pri tem naj bi se po klasični ekonomski teoriji obnašali racionalno. Racionalnost, katere pomembno orodje je dvostavno knjigovodstvo oziroma računovodenje, je po Webru zaslužna za napredek in razvoj modernega kapitalizma. Gospodarski in družbeni napredek pa je glede na empirične raziskave podjetništva neposredna posledica delovanja podjetnikov. Predmet preučevanja tega magistrskega dela je računovodenje v gospodinjstvih. Osnovna enota preučevanja v tem delu je gospodinjstvo, saj je celotno delo namenjeno preučevanju posebnostim gospodarjenja in računovodstva v njem. V tem delu smo najprej opredelili gospodarjenje in računovodenje v gospodinjstvih ter pregledno predstavili izbrane primere instruktivne literature na temo računovodenja v gospodinjstvih ter raziskave, ki so bile opravljene na to temo. V nadaljevanju smo raziskovali, kaj od navedenega bi bilo mogoče najti tudi v Sloveniji. Teoretični del magistrskega dela smo zaokrožili z bistvenimi poudarki opredelitev podjetništva. Posebej smo izpostavili samozaposlitveno podjetništvo, ki ga spodbuja tudi socialna politika Evropske Unije s subvencioniranjem samozaposlitvenega podjetništva. V drugem, empiričnem delu, smo z empirično raziskavo skušali najti razlike v praksi računovodenja v gospodinjstvih uspešno in neuspešno samozaposlenih podjetnikov – prejemnikov subvencije za samozaposlitev. Pri zasnovi raziskave smo izhajali iz vedenja, da je sposobnost preživetja novoustanovljenega podjetja, ki posluje v konkurenčnem tržnem okolju, odločilno odvisna od tega, ali je sposobno ustvarjati tolikšen dobiček, da ta zadošča za izplačilo ustreznih povračil lastnikom (v našem primeru samozaposlenim prejemnikom subvencije za samozaposlitev) in za financiranje razvoja podjetja. Kljub temu, da naših hipotez z raziskavo nismo mogli potrditi, smo z empirično raziskavo pridobili dragocene podatke o računovodski dejavnosti v gospodinjstvih slovenskih prejemnikov subvencije za samozaposlitev ter podatke o njihovem odnosu do računovodenja. V Sloveniji računovodstvo v gospodinjstvih še ni bilo predmet empiričnih raziskav. Raziskava v tem delu je tudi prva nasploh, ki empirično preučuje računovodsko dejavnost v gospodinjstvih samozaposlenih podjetnikov ter se tako uvršča tudi med podjetniške raziskave. In everyday life of a human, earning and spending of means runs mainly automatically. Daily tasks tend to be performed the same way that have been performed before and means tend to be spent on the same way or on similar products that have been spent before. Following classical economic theory humans should behave rationally in everyday life. An important tool of rationality, which, according to Weber, is credited for progress and development of modern capitalism, is double entry bookkeeping. Economic and social progress, given the empirical research of entrepreneurship, should be a direct result of entrepreneurial activities. A research topic of the following paper is accounting in households. A basic unit of research is household seeking specifications of economic and accounting activities within. Following introduction the fist chapter of theoretical section is dedicated to determination of household and the accounting within. The following chapter is about a presentation of selected examples of instructive literature on accounting in households and of surveys that have been conducted on the same topic. A special focus has been given to research, if any of these, e.g. instructive literature on household accounting and surveys on household accounting, are to be found in Slovenia. The theoretical section of this work is rounded up with essential accents of entrepreneurship definitions with a special highlight to a subject of a social policy of European Union – to entrepreneurship of unemployed entering into self-employment. In the second, empirical section, the aim of the research was to define differences of practice in household accounting of successful and unsuccessful previously unemployed entrepreneurs - recipients of a subsidy for self-employment. The design of the research is derived from the knowledge that the viability of the newly established companies, which operate in a competitive market environment, depend crucially on whether they are able to generate sufficient profits for repayments of appropriate reimbursements to the owners (in our case to the entrepreneurs - recipients of subsidies for self-employment) and to finance the companies' development. Despite the fact that we were unable to confirm our research hypothesis, this empirical research gives valuable insight into activities od household accounting of Slovenian recipients of subsidies for self-employment and into their relationship to accounting. Accounting in households hasn't been a subject of an empirical research in Slovenia. The following research is the first to empirically examine household accounting activities in Slovenia and the first empirical research on household accounting of self-employed entrepreneurs. Thus the following research ranks also among entrepreneurial researches.
Databáze: OpenAIRE
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