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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...
Persistent link: https://www.econbiz.de/10011194603
As regards increasing awareness of business process and its results, innovative approaches to performance measurement were developed during last decades. This paper deals with comparison of requirements for efficient performance measurement information system and characteristics of accounting...
Persistent link: https://www.econbiz.de/10011194694
Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions depends on the framework of estimations. The article presents methods of estimations and disclosures rules of both ČÚS and IAS/IFRS. The second part of the article is an empirical...
Persistent link: https://www.econbiz.de/10011194902
On the 20th and 21st of September 2007 department of management accounting has held a science conference. Topics which have been discussed were aimed on to the performance management, conceptual questions and practical experience. These topics are very frequent subject of interest of the...
Persistent link: https://www.econbiz.de/10011194984
The series of corporate accounting scandals drew attention to the stewardship function of accounting. This exposition deals with the characteristics of accounting from perspective of institutional economic theory. I analyze relationship between owner and manager by the principal-agent model....
Persistent link: https://www.econbiz.de/10011194787
This paper deals with the external cases of fraud from the perspective of criminal legislation in the Czech Republic. In the first part we define the term fraud and fraudulent behavior is briefly described and the possibility of breakdown of fraudulent conduct on the internal fraud and external...
Persistent link: https://www.econbiz.de/10011194711
The aim of the paper is to discuss the selection of accounting software for SMEs from the point of view of an end user. The measures are split into three categories: performance features, technical criteria and business requirements. The three groups are then analyzed more precisely within...
Persistent link: https://www.econbiz.de/10011194752
Accounting is a communication tool, a common „financial language“. Separation of management accounting and management itself is a key assumption for complete and reliable information. Role of controller is to define the content and the conception of basic accounting categories (costs,...
Persistent link: https://www.econbiz.de/10011194829
This article summarizes the citations and the comments of contents of the entire year 1931 in periodical Účetní listy (The bookkeeping letters), which was based in pre-war Czechoslovakia as an important professional monthly magazine and was widely respected and accepted by experts.
Persistent link: https://www.econbiz.de/10011194890
ABC and BSC methods enable to better manage the company set the strategy and use effective motivational instruments for its implementation. ABC method represents significant development in recognition of causality of cost origin. However, it doesn’t change basic theoretical findings in...
Persistent link: https://www.econbiz.de/10011194903