This dissertation thesis deals with the analysis of the quality of accounting data needed for company management and decision-making processes. The main objective of this thesis is to evaluate accounting data quality according to selected criteria which causally affect this quality. The focus is placed on the proposal of a model suitable for evaluation of accounting data quality for management purposes. The author focused on the issue of the quality of accounting data, the determination of criteria negatively influencing this quality and their impact on company management. Particular criteria were determined for both financial and managerial accounting, as a basic source of information for value management. The next step was to conduct procedures for calculating the weights of the particular criteria and to create evaluation models of accounting data quality. Based on the model of the quality of financial accounting, a multiple regression analysis was applied together with a stepwise analysis in order to determine a relationship between the accounting data quality and selected financial indicators. In the context of management accounting, the work analysed to what extent Czech companies use management accounting and what knowledge company managers possess in this field. After the evaluation of the conducted analyses, an implementation guide of management accounting for small and medium-sized enterprises was created, which is included in the appendix of this thesis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:177497 |
| Date | January 2014 |
| Creators | VLČKOVÁ, Miroslava |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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