About: Comparison of usage accounting information in business and non-profit enterprises in the Czech Republic

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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 purpose of the article is to present an analysis of the use of accounting information for financial management in Czech accounting entities – businesses and non-profit organizations. The aim of this article is also to notice the actual problems associated with implementing public sector accounting reform in the Czech Republic. The objective of the reform is to approach public sector accounting to methods and procedures known from the business accounting and to apply the experience of international practice. Successful financial management is not possible without high-quality input data, which must result in useful financial and managerial accounting. Such information and related information processing must provide decision making opportunities for each enterprise to achieve identified enterprise related goals and objectives. The focus of this article is on the comparison usage of accounting information in businesses and non-profit organizations in the Czech Republic. The article presents the results of researches in 2008 and 2011. Therefore these results show the use of financial management tools in Czech enterprises before and after the accounting reform. The purpose of the article is to present an analysis of the use of accounting information for financial management in Czech accounting entities – businesses and non-profit organizations. The aim of this article is also to notice the actual problems associated with implementing public sector accounting reform in the Czech Republic. The objective of the reform is to approach public sector accounting to methods and procedures known from the business accounting and to apply the experience of international practice. Successful financial management is not possible without high-quality input data, which must result in useful financial and managerial accounting. Such information and related information processing must provide decision making opportunities for each enterprise to achieve identified enterprise related goals and objectives. The focus of this article is on the comparison usage of accounting information in businesses and non-profit organizations in the Czech Republic. The article presents the results of researches in 2008 and 2011. Therefore these results show the use of financial management tools in Czech enterprises before and after the accounting reform. (en)
Title	Comparison of usage accounting information in business and non-profit enterprises in the Czech Republic Comparison of usage accounting information in business and non-profit enterprises in the Czech Republic (en)
skos:prefLabel	Comparison of usage accounting information in business and non-profit enterprises in the Czech Republic Comparison of usage accounting information in business and non-profit enterprises in the Czech Republic (en)
skos:notation	RIV/70883521:28120/12:43868475!RIV13-MSM-28120___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Otrusinová, Milana Šteker, Karel
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	128099
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/12:43868475
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	accounting information, business enterprise, non-profit organizations, calculations, budgeting, controlling, cash flow, financial analysis, financial management (en)
http://linked.open.../riv/klicoveSlovo	budgeting financial analysis non-profit organizations accounting information controlling financial management cash flow business enterprise calculations
http://linked.open...ontrolniKodProRIV	[62CBA59F66CC]
http://linked.open...v/mistoKonaniAkce	Zllín
http://linked.open...i/riv/mistoVydani	Praha
http://linked.open...i/riv/nazevZdroje	Advances in Finance and Accounting
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	2012
http://linked.open...iv/tvurceVysledku	Otrusinová, Milana Šteker, Karel
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2012-09-20 (xsd:date)
issn	2227-460X
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS Press
https://schema.org/isbn	978-1-61804-124-1
http://localhost/t...ganizacniJednotka	28120

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