DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F13%3A43886058" target="_blank" >RIV/60076658:12510/13:43886058 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise

Popis výsledku v původním jazyce

A quality of reported accounting data as well as a quality and behaviour of their users finally influences an efficiency of an enterprise's management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, severalmethods and tools were used. The article presents a proposal of the balance model DMFCA (Detection Material Flow Cost Accounting ) based on environmental accounting. The following balance areas are included: material, financial and legislative. Its possible to the detection of some creative accounting techniques was also assessed. The model is developed in details for practical use and describing theoretical aspects.

Název v anglickém jazyce

DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise

Popis výsledku anglicky

A quality of reported accounting data as well as a quality and behaviour of their users finally influences an efficiency of an enterprise's management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, severalmethods and tools were used. The article presents a proposal of the balance model DMFCA (Detection Material Flow Cost Accounting ) based on environmental accounting. The following balance areas are included: material, financial and legislative. Its possible to the detection of some creative accounting techniques was also assessed. The model is developed in details for practical use and describing theoretical aspects.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Financial assets and investing

ISSN

1804-5081

e-ISSN

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Svazek periodika

4

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

14

Strana od-do

14-27

Kód UT WoS článku

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EID výsledku v databázi Scopus

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