magistrsko delo
Suzana Kralj (Avtor), Andreja Lutar-Skerbinjek (Mentor)

Povzetek

V magistrski nalogi je obravnavano področje elektronskega poslovanja v gasilskih organizacijah s poudarkom na enotnem modelu informacijskega sistema za računovodstva. Namreč gasilske organizacije po Sloveniji uporabljajo različne informacijske sisteme za področje računovodstva. Menimo, da bi bilo krovni gasilski organizaciji lažje in enostavnejše sodelovati s svojimi članicami, če bi poenotili elektronsko poslovanje in uporabljali enoten informacijski model za računovodstva za vsa prostovoljna gasilska društva in gasilske zveze. V magistrski nalogi je prvi del namenjen teoretičnemu proučevanju elektronskega poslovanja v gasilskih organizacijah, kakšni so njegovi elektronski vplivi ter kako se je elektronsko poslovanje v gasilskih organizacijah razvijalo v tujini. Problem, s katerim smo se pri proučevanju tematike srečali, je bil pomanjkanje raziskav s področja elektronskega poslovanja v gasilskih organizacijah v tujini. Prav tako nismo zasledili, da bi katera država že imela razvit enoten model informacijskega sistema za računovodstva gasilskih organizacij. Vsekakor je bil to izziv pri raziskovanju, katerega smo se z zanimanjem lotili. V raziskovalnem delu naloge smo izvedli anketo med vsemi gasilskimi organizacijami v Sloveniji, ki uporabljajo elektronsko pošto. Za tiste, ki je ne uporabljajo, smo sklepali, da ne poslujejo elektronsko, zato smo jih iz raziskave izločili. Pred izvedbo ankete smo predpostavljali, da bodo večje gasilske organizacije pokazale večji interes za uvedbo enotnega modela informacijskega sistema za področje računovodstva. Prav tako smo menili, da bodo gasilske organizacije, ki vodijo dvostavno knjigovodstvo, bolj podprle idejo o uvedbi enotnega modela informacijskega sistema za računovodstva. Žal smo obe hipotezi zavrnili, kar pomeni, da velikost gasilske organizacije in način vodenja računovodstva bistveno ne vplivata na željo po uvedbi enotnega modela informacijskega sistema za računovodstva. Prav tako smo pred izvedbo raziskave predpostavljali, da bodo k uvedbi enotnega modela informacijskega sistema za računovodstva bolj nagnjene tiste gasilske organizacije, ki že samostojno uporabljajo elektronsko bančništvo in e-davke kot pa tiste, ki jim te storitve opravljajo računovodski servisi. Prav tako kot prvi dve smo tudi to hipotezo zavrnili, saj raziskava ni pokazala neposredne povezanosti med navedenima spremenljivkama. Pri razvoju enotnega modela informacijskega sistema za računovodstva gasilskih organizacij moramo upoštevati tudi dejstvo, da kar 60 % vseh vprašanih vodi enostavno računovodstvo. Zanimiv je tudi podatek o lastništvu nad računovodskim programom posameznih gasilskih organizacij. Le 13 % ji ima lasten računovodski program, preostali pa ga najemajo pri drugi pravni osebi, ga imajo v solasti ali pa ga sploh nimajo. Torej, če bi Gasilska zveza Slovenije razvila enoten model informacijskega sistema za računovodstva gasilskih organizacij v Sloveniji, bi to bilo v pomoč večini njenih članic. Na podlagi dobljenih rezultatov ankete lahko sklepamo, da med gasilskimi članicami krovne gasilske organizacije obstaja interes po uvedbi enotnega modela informacijskega sistema za računovodstva. Prednost uvedbe le-tega bi bil tako s strokovnega kot s stroškovnega vidika. Vsekakor predlagamo, da Gasilska zveza Slovenije v prihodnosti resno razmisli o razvoju tovrstnega informacijskega sistema, saj bi s tem olajšala delo kar nekaj svojim članicam. Seveda bi odločitev o uporabi enotnega modela informacijskega sistema za računovodstva za gasilske organizacije v Sloveniji bila svobodna in prepuščena vsaki pravni osebi.

Ključne besede

gasilske organizacije;gasilska društva;informacijski sistemi;elektronsko poslovanje;intranet;internet;računovodstvo;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [S. Kralj]
UDK: 004:657:614.842(043.2)
COBISS: 12480284 Povezava se bo odprla v novem oknu
Št. ogledov: 905
Št. prenosov: 101
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Unified information system model for accounting in fire-fighting organisations in Slovenia compared to abroad
Sekundarni povzetek: The master’s thesis discusses the field of electronic services in fire-fighting organisations, with an emphasis on a unified information system model for accounting. Fire-fighting organisations across Slovenia use different information systems for accounting. We believe that the umbrella fire-fighting organisation would find it easier and simpler to cooperate with its members if the electronic services were unified and a unified information system for accounting were used by all volunteer firemen societies and fire-fighting associations. The first part of the master’s thesis is dedicated to a theoretical study of electronic services in fire-fighting organisations, its electronic effects, and how electronic services developed in fire-fighting organisations abroad. A problem that we faced in studying this subjects was the lack of research in the field of electronic services in fire-fighting organisations abroad. Furthermore, we found no indications that any country already has a developed unified information system model for accounting in fire-fighting organisations. In the research part of the thesis, we conducted a questionnaire in all fire-fighting organisations in Slovenia that use e-mail. For those that do not use e-mail we concluded that they do not use electronic services and were therefore excluded from our research. Before conducting the questionnaire, we formed a hypothesis that larger fire-fighting organisations would show greater interest in implementing a unified information system model for accounting. We also formed a hypothesis that fire-fighting organisations using a double entry method of accounting would be more supportive of the idea for the implementation of a unified information system model for accounting. Unfortunately, both hypotheses were rejected, meaning that the size of a fire-fighting organisation and the method of accounting have no significant effect on the desire to implement a unified information system model for accounting. Furthermore, even before conducting the research, we formed a hypothesis that fire-fighting organisations that already independently use e-banking and e-tax services would be more likely to support the implementation of a unified information system model for accounting than those that have accounting companies performing said services for them. Like the first two hypotheses, this one was rejected as well, as the research failed to show any direct correlation between the listed variables. When developing a unified information system model for accounting in fire-fighting organisations, we must also consider the fact that as many as 60% of all participating organisations conducts accounting using the single entry method. Information on the ownership of the accounting programme of individual fire-fighting organisations is also of interest. Only 13% of said organisation own their accounting programme, whereas other lease the programme from another legal person, co-own said programme, or don’t even have it. Therefore, if the Fire Fighting Association of Slovenia were to develop a unified information system model for accounting in fire-fighting organisation in Slovenia, this would benefit most of its members. Based on the acquired questionnaire results, we conclude that there is an interest among members of the umbrella fire-fighting organisation for the implementation of a unified information system model for accounting. The advantage of such an implementation would be in terms of technical and cost perspective. In any case, we recommend that the Fire Fighting Association of Slovenia in the future seriously considers about the development of such an information system, as such a system would make the job of quite a few of its members easier. Of course, the decisions on the use of a unified information system model for accounting in fire-fighting organisations in Slovenia would be made freely and independently by each legal person.
Sekundarne ključne besede: fire-fighting organisations;electronic services;intranet;internet;information system;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: IX, 81 str., V str. pril.
ID: 9137605