. . "1804-5081" . "2" . "DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise" . "Kou\u0159ilov\u00E1, Jind\u0159i\u0161ka" . "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 . "12510" . "[CC32116E69D1]" . . "4" . "RIV/60076658:12510/13:43886058" . . "RIV/60076658:12510/13:43886058!RIV14-MSM-12510___" . . . "DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise"@en . . "enterprise; fraud; accouting; and; accounting; creative; detect; way; possible; model; DMFCA"@en . . "14"^^ . . . . . "DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise" . . . . . "2"^^ . "Financial assets and investing" . "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." . . . "2"^^ . "CZ - \u010Cesk\u00E1 republika" . . . "70133" . "Plevkov\u00E1, Dana" . . "I" . "DMFCA model as a possible way to detect creative accounting and accouting fraud in an enterprise"@en . . . .