Business performance from the perspective of managers and accounting data
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00107705" target="_blank" >RIV/00216224:14560/19:00107705 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/auth/publication/1566838/Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf" target="_blank" >https://is.muni.cz/auth/publication/1566838/Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Business performance from the perspective of managers and accounting data
Original language description
The subject of this article is business performance, how it is perceived by managers and how it is reflected in a company’s accounting data. The objective of the article is to determine whether business performance is understood by managers in the same way as it is reflected in the accounting data, i.e. whether the manager’s subjective evaluation corresponds with the objective evaluation of the accounting data. We asked managers to evaluate their current business performance relative to their competition and to the previous year. Subsequently, we computed the performance of their companies using selected financial indicators constructed from the accounting data. The two groups of indicators were then compared on a sample of companies from various sectors, with a majority from the secondary and tertiary sectors. The results demonstrated that subjective and objective evaluations differ; however, we found a match for the profitability indicators.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
<a href="/en/project/GA16-16260S" target="_blank" >GA16-16260S: Managerial approach to reduction of reverse flows in connection to customer satisfaction and continuous improvement</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
The Poprad Economic and Management Forum 2019
ISBN
9788056106716
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
63-70
Publisher name
Catholic University in Ružomberok
Place of publication
Ružomberok
Event location
Poprad
Event date
Oct 17, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000508191400006