Environmental accounting and FADN as a basis of model for detecting material flow cost accounting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00076441" target="_blank" >RIV/00216224:14560/14:00076441 - isvavai.cz</a>
Alternative codes found
RIV/60076658:12510/14:43888311
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Environmental accounting and FADN as a basis of model for detecting material flow cost accounting
Original language description
The quality of reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify creative accounting and frauds and new ones are still being searched for. One of suitable approaches is the usage of database Farm Accountancy Data Network and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of material balances can be a basis for a creation of the model for detection of material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for discussion. The proposed model was applied to real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Agriculture Economics
ISSN
0139-570X
e-ISSN
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Volume of the periodical
60
Issue of the periodical within the volume
9
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
420-429
UT code for WoS article
000345187900003
EID of the result in the Scopus database
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