Budgeting and Czech Companies: Connected Concepts or Two Different Worlds?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F18%3A63520255" target="_blank" >RIV/70883521:28120/18:63520255 - isvavai.cz</a>
Result on the web
<a href="https://fes.upce.cz/sites/default/files/public/mika0267/scipap_44_125025.pdf" target="_blank" >https://fes.upce.cz/sites/default/files/public/mika0267/scipap_44_125025.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Budgeting and Czech Companies: Connected Concepts or Two Different Worlds?
Original language description
The presented article is focused on the traditional managerial accounting tool, budgeting, and its application into field of the Czech firms. The study examines the parameters of the budgets in the enterprises operating on the Czech market and investigates factors which influence the usage of the budgeting in these firms. While the first part of this paper summarizes the level of the knowledge in the particular field, the research process is defined in the following step. The main part of the article consists of questionnaire-survey results and hypotheses testing by P-value test.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Scientific Papers of the University of Pardubice. Series D. Faculty of Economics and Administration
ISSN
1211-555X
e-ISSN
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Volume of the periodical
26
Issue of the periodical within the volume
44
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
12
Pages from-to
65-76
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85065594158