IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2015y2015i1id436p55-70.html
   My bibliography  Save this article

Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise
[Q test-DMFCA jako možný rychlý způsob kontroly účetnictví a obchodních aktivit v podniku]

Author

Listed:
  • Jindřiška Kouřilová

Abstract

To identify errors, fraud and creative accounting can be used several groups of instruments, ranging from methods based on legislation, ethics, to mathematical models. In this paper, we bring a draft of the quick detection model Q-DMFCA (Quick Detection Model Flow Cost Accounting). It is based on environmental accounting, using its records and consists of balances: material as a basic; in another financial balance and legal. The model was applied in two enterprises, there were evaluated the strengths and weaknesses of the proposed model. The further processing should be focused on the impact on sales margin, comparison to other models and audit options in this case and in Farm Accounting Date work as well.

Suggested Citation

  • Jindřiška Kouřilová, 2015. "Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise [Q test-DMFCA jako možný rychlý způsob kontroly účetnictví a obchodních aktivit v podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(1), pages 55-69.
    • Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:1:id:436:p:55-70
    DOI: 10.18267/j.cfuc.436
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.436.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.436.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.436?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Petr Marek, 2013. "Quo Vadis? Quo Vadimus?," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 4-6.
    2. Petr Marek, 2013. "Quo Vadis? Quo Vadimus?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 4-6.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Keywords

      Q-DMFCA; Creative accounting; Fraud accounting; Kreativní účetnictví; Účetní podvody;
      All these keywords.

      JEL classification:

      • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:1:id:436:p:55-70. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.