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dc.title | Problematic areas of accounting: some evidence from the Czech Republic | en |
dc.contributor.author | Paseková, Marie | |
dc.contributor.author | Svitáková, Bohumila | |
dc.contributor.author | Kramná, Eva | |
dc.contributor.author | Otrusinová, Milana | |
dc.contributor.author | Kolářová, Eva | |
dc.contributor.author | Crhová, Zuzana | |
dc.relation.ispartof | Journal of Competitiveness | |
dc.identifier.issn | 1804-171X Scopus Sources, Sherpa/RoMEO, JCR | |
dc.identifier.issn | 1804-1728 Scopus Sources, Sherpa/RoMEO, JCR | |
dc.date.issued | 2018 | |
utb.relation.volume | 10 | |
utb.relation.issue | 1 | |
dc.citation.spage | 89 | |
dc.citation.epage | 105 | |
dc.type | article | |
dc.language.iso | en | |
dc.publisher | Univerzita Tomáše Bati ve Zlíně (UTB), Fakulta managementu a ekonomiky | |
dc.identifier.doi | 10.7441/joc.2018.01.06 | |
dc.relation.uri | https://www.cjournal.cz/index.php?hid=clanek&bid=aktualni&cid=277&cp= | |
dc.relation.uri | https://www.cjournal.cz/files/277.pdf | |
dc.subject | accounting | en |
dc.subject | information quality | en |
dc.subject | errors | en |
dc.subject | financial statements | en |
dc.subject | risk of error | en |
dc.description.abstract | Accounting is a tool of evidence for reporting assets, equities, liabilities, expenses, revenues and profits or losses of the accounting unit. This information is collectively presented in financial statements, which are an essential source of information for external subjects. Nevertheless, the resulting financial statements are relevant only to the extent to which the information charged in the accounting is correct and error-free. For this reason, the aim of this article is to examine the individual areas recorded in accounting in terms of their possible bias due to an error. The objective of this article is to determine which of the areas of accounting are riskiest in relation to the occurrence of errors, and this in connection to the existence of an important foreign partner of the accounting unit. The risk of of the error occurrence is examined from the accountants' perspective. For this purpose, a questionnaire survey was used for data collection focusing on areas that are considered to be the most important by the accountants and the areas which are the most problematic. The receivables, expenses and revenues were indicated as the most significant. The areas of long-term assets, financial assets and inventories appear to be problematic due to tax impacts. Expenses, revenues, accruals and deferrals appear to be problematic due to issues with correct valuation. The difference in perception of risk of the error occurrence in relation to the existence of a foreign business partner was proven only for some accounting areas such as liabilities, inventories or expenses. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1007904 | |
utb.identifier.obdid | 43879414 | |
utb.identifier.scopus | 2-s2.0-85060034064 | |
utb.identifier.wok | 000429140300007 | |
utb.source | j-wok | |
dc.date.accessioned | 2018-05-18T15:12:05Z | |
dc.date.available | 2018-05-18T15:12:05Z | |
dc.rights | Attribution 4.0 International | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.rights.access | openAccess | |
utb.contributor.internalauthor | Paseková, Marie | |
utb.contributor.internalauthor | Svitáková, Bohumila | |
utb.contributor.internalauthor | Kramná, Eva | |
utb.contributor.internalauthor | Otrusinová, Milana | |
utb.contributor.internalauthor | Kolářová, Eva | |
utb.contributor.internalauthor | Crhová, Zuzana | |
utb.fulltext.affiliation | doc. Ing. Marie Paseková, Ph.D. Tomas Bata University in Zlín Faculty of Management and Economics Mostní 5139, 76001 Zlín, Czech Republic E-mail: pasekova@fame.utb.cz Ing. Bohumila Svitáková, Ph.D. Tomas Bata University in Zlín Faculty of Management and Economics Mostní 5139, 76001 Zlín, Czech Republic E-mail: svitakova@fame.utb.cz Ing. Eva Kramná, Ph.D. Tomas Bata University in Zlín Faculty of Management and Economics Mostní 5139, 76001 Zlín, Czech Republic E-mail: kramna@fame.utb.cz Ing. Milana Otrusinová, Ph.D. Tomas Bata University in Zlín Faculty of Management and Economics Mostní 5139, 76001 Zlín, Czech Republic E-mail: otrusinova@fame.utb.cz Mgr. Eva Kolářová, Ph.D. Tomas Bata University in Zlín Faculty of Management and Economics Mostní 5139, 76001 Zlín, Czech Republic E-mail: ekolarova@fame.utb.cz Ing. Zuzana Crhová Tomas Bata University in Zlín Faculty of Management and Economics Mostní 5139, 76001 Zlín, Czech Republic E-mail: crhova@fame.utb.cz | |
utb.fulltext.dates | - | |
utb.fulltext.sponsorship | - | |
utb.wos.affiliation | [Pasekova, Marie; Svitakova, Bohumila; Kramna, Eva; Otrusinova, Milana; Kolarova, Eva; Crhova, Zuzana] Tomas Bata Univ Zlin, Fac Management & Econ, Mostni 5139, Zlin 76001, Czech Republic | |
utb.scopus.affiliation | Tomas Bata University in Zlín, Faculty of Management and Economics, Mostní 5139, Zlín, 76001, Czech Republic | |
utb.fulltext.projects | - | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.ou | - | |
utb.fulltext.ou | - | |
utb.fulltext.ou | - | |
utb.fulltext.ou | - | |
utb.fulltext.ou | - | |
utb.fulltext.ou | - | |
utb.identifier.jel | M41 |