Accounting data quality determined by ahp method in context with other criteria

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F16%3A43891408" target="_blank" >RIV/60076658:12510/16:43891408 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Accounting data quality determined by ahp method in context with other criteria
Original language description
The basic element for the evaluation of accounting information is the level of quality perceived by the user of accounting information. The quality of accounting data also depends on their presentation and conformity with reality and laws. In this article is used the analytic hierarchy process (AHP) to get an overview to the quality of the accounting data. The first step is to define the criteria which negatively affect the quality of accounting data and then their assignment to the groups according to the context. Subsequently, determine the weights of the negative criteria in each group and then evaluate their importance. On the drafted model, the quality of accounting data in 78 companies are determined and there are found out positive statistically significant relationship with other criteria or circumstances based on the statistical methods.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the international scientific conference Hradec Economic Days 2016
ISBN
978-80-7435-636-0
ISSN
2464-6059
e-ISSN
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Number of pages
7
Pages from-to
1173-1179
Publisher name
Univerzita Hradec Králové
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Feb 2, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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