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Problematic areas of accounting: some evidence from the Czech Republic

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dc.title Problematic areas of accounting: some evidence from the Czech Republic en Paseková, Marie Svitáková, Bohumila Kramná, Eva Otrusinová, Milana Kolářová, Eva Crhová, Zuzana
dc.relation.ispartof Journal of Competitiveness
dc.identifier.issn 1804-171X OCLC, Ulrich, Sherpa/RoMEO, JCR 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.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
utb.identifier.wok 000429140300007
utb.source j-wok 2018-05-18T15:12:05Z 2018-05-18T15:12:05Z
dc.rights Attribution 4.0 International
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.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
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