The article analyses substance, causes, consequences and concrete phenomena of so called dual concept of management and financial accounting. It elaborates especially contentual differences of both accounting subsystems that are demonstrated by different determination and valuation of fixed...

The article highlights differences in evolution of the terms “management accounting” and “controllership” in English- and German-speaking countries. The comparison shows that despite the common origin of both terms in controllers' functions in the US companies from the second half of the...

Relating to changes in global business environment the requirements on professional competences of controller were changed. This paper summarized the main conclusions of empirical research in Czech Republic. The research focuses on position of controller in organization structure,...

In order the management control system of an organization to be efficient, it has to be tailormade and fits to specifics of both the organization itself and the sector the organization operates in. The paper analyses the specifics typical for management control system of nongovernmental...

From the 16th through 18th September 2009, the Department of Management Accounting held an international conference. Topics discussed were aimed on performance management, conceptual questions and practical experience. These topics are very frequent subject of interest of the researchers through...

The aim of the paper is to evaluate contentual benefit of the newly-issued book of Libuše Šoljaková “Strategic Management Accounting”- The paper concludes the book is not only an updated version of her first outcome but it incorporates new managerial tendencies, especially necessity of...

This paper deals with the possibilities of practical application of the traditional model of Customer Profitability Analysis and possibilities of its extension of the capital costs related to a shorter or longer interval of payment of claims or additional resources of stocks, which are caused by...

Traditionally, management and financial accounting were two relatively independent information systems. In the transition countries, financial reporting is heavily influenced by tax legislation, which impairs the usefulness of financial statements for external users. Entities are then forced to...

Compared to business organizations, not-for-profit non-governmental organizations consider far more factors when setting the price of their service than just expected supply and demand for. The paper focuses on both the factors which influence the price setting process and which are specific for...