Business performance from the perspective of managers and accounting data

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00107705" target="_blank" >RIV/00216224:14560/19:00107705 - isvavai.cz</a>

Výsledek na webu

<a href="https://is.muni.cz/auth/publication/1566838/Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf" target="_blank" >https://is.muni.cz/auth/publication/1566838/Businessperformancefromtheperspectiveofmanagersandaccountingdata.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Business performance from the perspective of managers and accounting data

Popis výsledku v původním jazyce

The subject of this article is business performance, how it is perceived by managers and how it is reflected in a company’s accounting data. The objective of the article is to determine whether business performance is understood by managers in the same way as it is reflected in the accounting data, i.e. whether the manager’s subjective evaluation corresponds with the objective evaluation of the accounting data. We asked managers to evaluate their current business performance relative to their competition and to the previous year. Subsequently, we computed the performance of their companies using selected financial indicators constructed from the accounting data. The two groups of indicators were then compared on a sample of companies from various sectors, with a majority from the secondary and tertiary sectors. The results demonstrated that subjective and objective evaluations differ; however, we found a match for the profitability indicators.

Název v anglickém jazyce

Business performance from the perspective of managers and accounting data

Popis výsledku anglicky

The subject of this article is business performance, how it is perceived by managers and how it is reflected in a company’s accounting data. The objective of the article is to determine whether business performance is understood by managers in the same way as it is reflected in the accounting data, i.e. whether the manager’s subjective evaluation corresponds with the objective evaluation of the accounting data. We asked managers to evaluate their current business performance relative to their competition and to the previous year. Subsequently, we computed the performance of their companies using selected financial indicators constructed from the accounting data. The two groups of indicators were then compared on a sample of companies from various sectors, with a majority from the secondary and tertiary sectors. The results demonstrated that subjective and objective evaluations differ; however, we found a match for the profitability indicators.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

<a href="/cs/project/GA16-16260S" target="_blank" >GA16-16260S: Přístup managementu k redukci zpětných toků ve vazbě na spokojenost zákazníků a neustálé zlepšování</a><br>

Návaznosti

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

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

The Poprad Economic and Management Forum 2019

ISBN

9788056106716

ISSN

—

e-ISSN

—

Počet stran výsledku

8

Strana od-do

63-70

Název nakladatele

Catholic University in Ružomberok

Místo vydání

Ružomberok

Místo konání akce

Poprad

Datum konání akce

17. 10. 2019

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000508191400006