Environmental accounting and FADN as a basis of model for detecting material flow cost accounting

KOUŘILOVÁ, Jindřiška a Jaroslav SEDLÁČEK. Environmental accounting and FADN as a basis of model for detecting material flow cost accounting. Agriculture Economics. Praha: ČAZV, 2014, roč. 60, č. 9, s. 420-429. ISSN 0139-570X.

Základní údaje

• Originální název: Environmental accounting and FADN as a basis of model for detecting material flow cost accounting
• Autoři: KOUŘILOVÁ, Jindřiška (203 Česká republika, garant) a Jaroslav SEDLÁČEK (203 Česká republika, domácí).
• Vydání: Agriculture Economics, Praha, ČAZV, 2014, 0139-570X.

Další údaje

• Originální jazyk: angličtina
• Typ výsledku: Článek v odborném periodiku
• Obor: 50600 5.6 Political science
• Stát vydavatele: Česká republika
• Utajení: není předmětem státního či obchodního tajemství
• Impakt faktor: Impact factor: 0.442
• Kód RIV: RIV/00216224:14560/14:00076441
• Organizační jednotka: Ekonomicko-správní fakulta
• UT WoS: 000345187900003
• Klíčová slova anglicky: creative accounting; environmental costs; fraud in accounting; fraud detection models; material fl ow in cost accounting
• Příznaky: Mezinárodní význam, Recenzováno

Anotace

The quality of reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify creative accounting and frauds and new ones are still being searched for. One of suitable approaches is the usage of database Farm Accountancy Data Network and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of material balances can be a basis for a creation of the model for detection of material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for discussion. The proposed model was applied to real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated.