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 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 Aims of the article are to describe basic tendencies that influence the management accounting development and to show their impact on the changes of the targets, content and structure of the system of company management (with the main stress on its information support). The article also...