Accounting Information as the Framework for Management

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868584" target="_blank" >RIV/70883521:28120/12:43868584 - 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 Information as the Framework for Management

Original language description

The focus of this article is to present an analysis of the importance of accounting information for the financial management of enterprises in the Czech Republic. This article presents the results of research in 2007 and 2009. The aim of this paper is todiscuss the importance of the comparability of accounting information for companies and their performance and competitiveness. The basis of successful financial management is the use of financial analysis, planning, controlling and reporting. All management methods are based on quality input data from financial and management accounting. Accounting is subject to constant changes and development not only in Europe but worldwide as well. Hence the importance of International Financial Reporting Standards(IFRS) will be further increasing in the Czech accounting environment.

Czech name

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Czech description

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Type

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

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2012

Confidentiality

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

Name of the periodical

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Volume of the periodical

12

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

139-150

UT code for WoS article

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EID of the result in the Scopus database

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