ETHICAL DIMENSION OF ACCOUNTING
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F23%3A00002664" target="_blank" >RIV/75081431:_____/23:00002664 - isvavai.cz</a>
Result on the web
<a href="https://www.magnanimitas.cz/ADALTA/1302/papers/A_kabourkova.pdf" target="_blank" >https://www.magnanimitas.cz/ADALTA/1302/papers/A_kabourkova.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
ETHICAL DIMENSION OF ACCOUNTING
Original language description
The paper analyses the current Czech methodology of accounting for experimental animals and animals sold as pets at retail pet stores while assessing whether the methodology is in line with ethical principles, as pets sold at retail are treated as goods in the accounts and experimental animals are accounted for as material. The paper proposes procedures for accounting for experimental animals and animals sold at retail.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ad Alta - Journal of Interdisciplinary Research
ISSN
1804-7890
e-ISSN
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Volume of the periodical
13
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
6
Pages from-to
122-127
UT code for WoS article
001143971400002
EID of the result in the Scopus database
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