Specifics of Accounting in the Agricultural Sector
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F17%3A39902754" target="_blank" >RIV/00216275:25410/17:39902754 - isvavai.cz</a>
Result on the web
<a href="http://www.springer.com/gp/book/9783319495583" target="_blank" >http://www.springer.com/gp/book/9783319495583</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/978-3-319-49559-0_37" target="_blank" >10.1007/978-3-319-49559-0_37</a>
Alternative languages
Result language
angličtina
Original language name
Specifics of Accounting in the Agricultural Sector
Original language description
The subject of this article is in the area of accounting for private companies - legal entities operating in the agricultural sector. A questionnaire survey was carried out covering four areas of accounting - forms of accounting, workers in accounting, the function of accounting and the individual areas of accounting. The data ob-tained was analysed and processed in the software Statistica using methods of statistical analysis. Two hypotheses were tested and confirmed. H1: The number of accountants is not dependent on the legal form of business. H2: The companies studied conduct their bookkeeping in the same accounting areas. Other information was also acquired: the form of bookkeeping most often used is separate accounting software. Accountants are mostly persons with secondary school education. Companies also to a large extent use the services of external accountants and tax advisors. Conversely, audit services are used mainly because of obligations imposed by law. Two final areas are somewhat in disagreement, as the main function of accounting has been reported as the obligation to keep accounts under the Accounting Act, while the analysis of various areas of accounting (such as the method of inventory accounting, the use of Analytic accounts, departmental and order accounting) has shown that companies use accounting as a basis for decision making.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
New Trends in Finance and Accounting
ISBN
978-3-319-49558-3
ISSN
2198-7246
e-ISSN
neuvedeno
Number of pages
10
Pages from-to
397-406
Publisher name
Springer
Place of publication
Heidelberg
Event location
Praha
Event date
May 27, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000416113500037