About: DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise     Goto   Sponge   NotDistinct   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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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/riv/aktivita
http://linked.open...avai/riv/aktivity
  • I
http://linked.open...iv/cisloPeriodika
  • 2
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 70133
http://linked.open...ai/riv/idVysledku
  • RIV/60076658:12510/13:43886058
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • enterprise; fraud; accouting; and; accounting; creative; detect; way; possible; model; DMFCA (en)
http://linked.open.../riv/klicoveSlovo
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
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 4
http://linked.open...iv/tvurceVysledku
  • Kouřilová, Jindřiška
  • Plevková, Dana
issn
  • 1804-5081
number of pages
http://localhost/t...ganizacniJednotka
  • 12510
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