Accounting data quality determined by ahp method in context with other criteria

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Accounting data quality determined by ahp method in context with other criteria

Popis výsledku v původním jazyce

The basic element for the evaluation of accounting information is the level of quality perceived by the user of accounting information. The quality of accounting data also depends on their presentation and conformity with reality and laws. In this article is used the analytic hierarchy process (AHP) to get an overview to the quality of the accounting data. The first step is to define the criteria which negatively affect the quality of accounting data and then their assignment to the groups according to the context. Subsequently, determine the weights of the negative criteria in each group and then evaluate their importance. On the drafted model, the quality of accounting data in 78 companies are determined and there are found out positive statistically significant relationship with other criteria or circumstances based on the statistical methods.

Název v anglickém jazyce

Accounting data quality determined by ahp method in context with other criteria

Popis výsledku anglicky

The basic element for the evaluation of accounting information is the level of quality perceived by the user of accounting information. The quality of accounting data also depends on their presentation and conformity with reality and laws. In this article is used the analytic hierarchy process (AHP) to get an overview to the quality of the accounting data. The first step is to define the criteria which negatively affect the quality of accounting data and then their assignment to the groups according to the context. Subsequently, determine the weights of the negative criteria in each group and then evaluate their importance. On the drafted model, the quality of accounting data in 78 companies are determined and there are found out positive statistically significant relationship with other criteria or circumstances based on the statistical methods.

Druh

D - Stať ve sborníku

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

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the international scientific conference Hradec Economic Days 2016

ISBN

978-80-7435-636-0

ISSN

2464-6059

e-ISSN

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Počet stran výsledku

7

Strana od-do

1173-1179

Název nakladatele

Univerzita Hradec Králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

2. 2. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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