Specifics of Accounting in the Agricultural Sector

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F17%3A39902754" target="_blank" >RIV/00216275:25410/17:39902754 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.springer.com/gp/book/9783319495583" target="_blank" >http://www.springer.com/gp/book/9783319495583</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-319-49559-0_37" target="_blank" >10.1007/978-3-319-49559-0_37</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Specifics of Accounting in the Agricultural Sector

Popis výsledku v původním jazyce

The subject of this article is in the area of accounting for private companies - legal entities operating in the agricultural sector. A questionnaire survey was carried out covering four areas of accounting - forms of accounting, workers in accounting, the function of accounting and the individual areas of accounting. The data ob-tained was analysed and processed in the software Statistica using methods of statistical analysis. Two hypotheses were tested and confirmed. H1: The number of accountants is not dependent on the legal form of business. H2: The companies studied conduct their bookkeeping in the same accounting areas. Other information was also acquired: the form of bookkeeping most often used is separate accounting software. Accountants are mostly persons with secondary school education. Companies also to a large extent use the services of external accountants and tax advisors. Conversely, audit services are used mainly because of obligations imposed by law. Two final areas are somewhat in disagreement, as the main function of accounting has been reported as the obligation to keep accounts under the Accounting Act, while the analysis of various areas of accounting (such as the method of inventory accounting, the use of Analytic accounts, departmental and order accounting) has shown that companies use accounting as a basis for decision making.

Název v anglickém jazyce

Specifics of Accounting in the Agricultural Sector

Popis výsledku anglicky

The subject of this article is in the area of accounting for private companies - legal entities operating in the agricultural sector. A questionnaire survey was carried out covering four areas of accounting - forms of accounting, workers in accounting, the function of accounting and the individual areas of accounting. The data ob-tained was analysed and processed in the software Statistica using methods of statistical analysis. Two hypotheses were tested and confirmed. H1: The number of accountants is not dependent on the legal form of business. H2: The companies studied conduct their bookkeeping in the same accounting areas. Other information was also acquired: the form of bookkeeping most often used is separate accounting software. Accountants are mostly persons with secondary school education. Companies also to a large extent use the services of external accountants and tax advisors. Conversely, audit services are used mainly because of obligations imposed by law. Two final areas are somewhat in disagreement, as the main function of accounting has been reported as the obligation to keep accounts under the Accounting Act, while the analysis of various areas of accounting (such as the method of inventory accounting, the use of Analytic accounts, departmental and order accounting) has shown that companies use accounting as a basis for decision making.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

New Trends in Finance and Accounting

ISBN

978-3-319-49558-3

ISSN

2198-7246

e-ISSN

neuvedeno

Počet stran výsledku

10

Strana od-do

397-406

Název nakladatele

Springer

Místo vydání

Heidelberg

Místo konání akce

Praha

Datum konání akce

27. 5. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000416113500037