Editorial

Editorial

The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research...

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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