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

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About: DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise Goto Sponge Distinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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, several methods 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. 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, several methods 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. (en)
Title	DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise (en)
skos:prefLabel	DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise (en)
skos:notation	RIV/60076658:12510/13:43886058!RIV14-MSM-12510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Kouřilová, Jindřiška Plevková, Dana
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Jihočeská univerzita v Českých Budějovicích / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	70133
http://linked.open...ai/riv/idVysledku	RIV/60076658:12510/13:43886058
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	enterprise; fraud; accouting; and; accounting; creative; detect; way; possible; model; DMFCA (en)
http://linked.open.../riv/klicoveSlovo	accouting accounting model DMFCA detect creative and possible way fraud enterprise
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[CC32116E69D1]
http://linked.open...i/riv/nazevZdroje	Financial assets and investing
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...v/svazekPeriodika	4
http://linked.open...iv/tvurceVysledku	Kouřilová, Jindřiška Plevková, Dana
issn	1804-5081
number of pages	14 (xsd:int)
http://localhost/t...ganizacniJednotka	12510

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