Household Accounting – A Case of Subsidised Self-Employed Entrepreneurs in Slovenia

Abstract

This paper presents the results of the first empirical study of household accounting in Slovenia, which was conducted on a sample of households of subsidised self-employed entrepreneurs. Based on an original measurement of the levels of household accounting, this study presents the scope of different accounting components in these households. Further, it gives the results of the comparison between those subsidised self-employed entrepreneurs who managed to keep their business and those who failed to do so. The comparison of the results showed a statistically significant difference between the two groups of entrepreneurs only in terms of the scope of monitoring of household costs and expenditures.

Peran Edukasi Akuntansi Dalam Penerapan Akuntansi Rumah Tangga Selama Masa Pandemi Covid-19

“…Terdapat beberapa penelitian terkait akuntansi rumah tangga yang telah dilakukan, antara lain pengaruh mental akuntansi (Yulianti, 2016), budaya (Musdalifa & Mulawarman, 2019), gender (Ramadhani et al, 2021;Setiowati, 2016), dan atribut keluarga (Adeniyi, 2021;Rudi Yulianto & Syahputra, 2019) terhadap penerapan akuntansi rumah tangga. Penelitian mengenai akuntansi rumah tangga juga mencakup topik peran akuntansi rumah tangga di masa pandemi (Suwarni & Arman, 2017;Triseptya, 2021), peran suami dan istri dalam akuntansi rumah tangga (Sidharta, 2016), penerapan akuntansi pada rumah tangga pengusaha (Rant et al, 2017), dan penerapan akuntansi rumah tangga pada masyarakat pesisir (Tumilaar et al, 2020).…”

Everyday Life of Accounting Disclosure � Exploring Home Accountants� Practices in Indonesia

“…In the U.K., for example, a survey done by the British Household Panel Survey studied households' financial management, and decision making (Dobbelsteen & Kooreman, 1997) did not consider the day-to-day accounting practices adopted in the homes. Besides, most studies in the area of home accounting were conducted at the beginning of the 2000s (see, for example, Komori & Humphrey, 2000;Northcott & Doolin, 2000;Piorkowsky, 2000;Froud et al, 2000;Pahl, 2000;Walker, 2007a and2007b;Jeacle, 2009;Komori, 2012;Rahardjo & Kamayanti, 2015;Ramlugun et al, 2016;Lee et al, 2017;Rant et al, 2017, Bernal et al, 2018.…”