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Statements

Subject Item
n2:RIV%2F60076658%3A12510%2F13%3A43886058%21RIV14-MSM-12510___
rdf:type
n14:Vysledek skos:Concept
dcterms: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.
dcterms: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
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
skos:notation
RIV/60076658:12510/13:43886058!RIV14-MSM-12510___
n14:predkladatel
n17:orjk%3A12510
n3:aktivita
n18:I
n3:aktivity
I
n3:cisloPeriodika
2
n3:dodaniDat
n12:2014
n3:domaciTvurceVysledku
n15:3519546 n15:9952489
n3:druhVysledku
n4:J
n3:duvernostUdaju
n9:S
n3:entitaPredkladatele
n13:predkladatel
n3:idSjednocenehoVysledku
70133
n3:idVysledku
RIV/60076658:12510/13:43886058
n3:jazykVysledku
n16:eng
n3:klicovaSlova
enterprise; fraud; accouting; and; accounting; creative; detect; way; possible; model; DMFCA
n3:klicoveSlovo
n5:possible n5:and n5:fraud n5:model n5:creative n5:accounting n5:enterprise n5:way n5:detect n5:accouting n5:DMFCA
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[CC32116E69D1]
n3:nazevZdroje
Financial assets and investing
n3:obor
n10:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n12:2013
n3:svazekPeriodika
4
n3:tvurceVysledku
Kouřilová, Jindřiška Plevková, Dana
s:issn
1804-5081
s:numberOfPages
14
n8:organizacniJednotka
12510