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Impact of Revenue Recognition on Future Performance
[Balanced Scorecard a vliv auditu interních výkazů na důvěru manažerů]

Author

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  • Libuše Šoljaková

Abstract

Balanced Scorecard (BSC) is a relatively complex management tools used also for the management and performance measurement company as a whole and its business units. The authors of that article confirm the hypothesis, that an independent audit of internal BSC reports increases the confidence of managers in relation to these statements and thus contribute to their increased use in performance management. The hypothesis and method of research is doubtful, due to limited interpretation of BSC, as well as the role of the internal control system and position controller in the company.

Suggested Citation

  • Libuše Šoljaková, 2009. "Impact of Revenue Recognition on Future Performance [Balanced Scorecard a vliv auditu interních výkazů na důvěru manažerů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(1), pages 83-86.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:1:id:23:p:83-86
    DOI: 10.18267/j.cfuc.23
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    More about this item

    Keywords

    Balanced Scorecard; Audit of internal reports; Internal control system; Audit interních výkazů; Vnitřní kontrolní systém;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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