DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F13%3A43886058" target="_blank" >RIV/60076658:12510/13:43886058 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise

Original language description

A quality of reported accounting data as well as a quality and behaviour of their users finally influences an efficiency of an enterprise's management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, severalmethods and tools were used. The article presents a proposal of the balance model DMFCA (Detection Material Flow Cost Accounting ) based on environmental accounting. The following balance areas are included: material, financial and legislative. Its possible to the detection of some creative accounting techniques was also assessed. The model is developed in details for practical use and describing theoretical aspects.

Czech name

—

Czech description

—

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

—

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Financial assets and investing

ISSN

1804-5081

e-ISSN

—

Volume of the periodical

4

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

14

Pages from-to

14-27

UT code for WoS article

—

EID of the result in the Scopus database

—