The purpose of this study is to evaluate Exogenous Risk Factors (ERFs) affecting Key Performance Indicators (KPIs) in automotive supply chains, aiming to enhance resilience against global disruptions. The primary research question focuses on identifying and prioritizing ERFs that pose the...

Background When pairwise comparisons are used to express preferences for alternatives or judgments on criteria's importance, several methods can be used to derive priorities in multi-criteria decision-making. In the case of inconsistency, different methods give different results. Objectives The...

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...