About: Environmental accounting and FADN as a basis of model for detecting material flow cost accounting

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About: Environmental accounting and FADN as a basis of model for detecting material flow cost accounting 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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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The quality of reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify creative accounting and frauds and new ones are still being searched for. One of suitable approaches is the usage of database Farm Accountancy Data Network and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of material balances can be a basis for a creation of the model for detection of material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for discussion. The proposed model was applied to real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated. The quality of reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify creative accounting and frauds and new ones are still being searched for. One of suitable approaches is the usage of database Farm Accountancy Data Network and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of material balances can be a basis for a creation of the model for detection of material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for discussion. The proposed model was applied to real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated. (en)
Title	Environmental accounting and FADN as a basis of model for detecting material flow cost accounting Environmental accounting and FADN as a basis of model for detecting material flow cost accounting (en)
skos:prefLabel	Environmental accounting and FADN as a basis of model for detecting material flow cost accounting Environmental accounting and FADN as a basis of model for detecting material flow cost accounting (en)
skos:notation	RIV/60076658:12510/14:43888311!RIV15-MSM-12510___
http://linked.open...avai/riv/aktivita	I S
http://linked.open...avai/riv/aktivity	I, S
http://linked.open...iv/cisloPeriodika	9
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Kouřilová, Jindřiška
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	14747
http://linked.open...ai/riv/idVysledku	RIV/60076658:12510/14:43888311
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	fraud detection models; fraud in accounting; environmental costs; material flow in cost accounting; creative accounting; farm accountancy data network (en)
http://linked.open.../riv/klicoveSlovo	farm accountancy data network fraud detection models fraud in accounting material flow in cost accounting environmental costs creative accounting
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[F6AA2C44F98D]
http://linked.open...i/riv/nazevZdroje	Agricultural Economics : Zemědělská ekonomika
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	60
http://linked.open...iv/tvurceVysledku	Kouřilová, Jindřiška Sedláček, Jaroslav
issn	0139-570X
number of pages	10 (xsd:int)
http://localhost/t...ganizacniJednotka	12510

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