The article analyses substance, causes, consequences and concrete phenomena of so called dual concept of management and financial accounting. It elaborates especially contentual differences of both accounting subsystems that are demonstrated by different determination and valuation of fixed...

The aim of the submitted paper is to describe on the basis of evaluation basis recent system of management of the Heating Company Hradec Králové with the primary attention to its information support and to document on its example to what extend it reflects progressive tendencies influencing...

Evaluation of the company’s social accountability for its sustainable development requires including measurement of social and environmental influences into accounting system. Subject of interest of environmental accounting should not be only adding of financial accounting about environmental...

The aim of the paper is to evaluate contentual benefit of the newly-issued book of Jaroslav Wagner “Performance Measurement” The paper concludes the most important benefits of the book are its system-oriented, interdisciplinary view at investigated reality, user orientation and appropriate...

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The aim of the submitted article is to describe on the basis of evaluation basis principle requirements of IAS 2 – Inventories for definition, valuation a disclosure of this part of inventories which is the subject of its solution, to compare them with the analogical requirements of the Czech...

The book review is devoted to the principle intellectual contribution of new book Financial Instruments of Management and Performance Measurement of the authors J. Fibírová and L. Šoljaková. It especially appreciates the authors´ effort to define strengths and weaknesses of financial...

The authors describe emerging hot topics in management accounting systems (MCS) as discussed during the international conference held at University of Economics, Prague, in September 2006. This paper underpins all relevant aspects of MCS ranging from corporate governance, through planning and...

The aim of the submitted paper is to describe on the basis of evaluation basis recent system of management of the Heating Company Hradec Králové with the primary attention to its information support and to document on its example to what extend it reflects progressive tendencies influencing...

The aim of the article is to describe recent tendencies in information support of capacity utilization with the main stress to this information usage in the economy and efficiency management, and to document how to prepare and apply this information in the times of recession or crisis when...