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Manažerské účetnictví: vývoj ve světle změn podnikatelského prostředí a manažerských potřeb
[Management accounting: development in the light of changes of undertaking enviroment and managerial needs]

Author

Listed:
  • Bohumil Král

Abstract

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 documents that the common general feature of the tendencies is to overcome traditional controversy between the substance of economic categories and the way in which they are depicted in accounting. The article elaborates specific manifestations of dual concept in relation of financial and management accounting, and - by stricter way - it describes recent developmental tendencies, especially stress on its user orientation, its usage as a strategic managerial tool and its effort to short time reaction in the process of information rendering for tactical and operational management.

Suggested Citation

  • Bohumil Král, 2006. "Manažerské účetnictví: vývoj ve světle změn podnikatelského prostředí a manažerských potřeb
    [Management accounting: development in the light of changes of undertaking enviroment and managerial need
    ," Politická ekonomie, University of Economics, Prague, vol. 2006(1), pages 108-123.
  • Handle: RePEc:prg:jnlpol:v:2006:y:2006:i:1:id:549:p:108-123
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    References listed on IDEAS

    as
    1. Tirole, Jean, 2001. "Corporate Governance," Econometrica, Econometric Society, pages 1-35.
    2. Ehrlich, Isaac & Becker, Gary S, 1972. "Market Insurance, Self-Insurance, and Self-Protection," Journal of Political Economy, University of Chicago Press, vol. 80(4), pages 623-648, July-Aug..
    3. Arnott, Richard J & Stiglitz, Joseph E, 1985. "Labor Turnover, Wage Structures, and Moral Hazard: The Inefficiency of Competitive Markets," Journal of Labor Economics, University of Chicago Press, vol. 3(4), pages 434-462, October.
    4. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
    5. Demsetz, Harold, 1969. "Information and Efficiency: Another Viewpoint," Journal of Law and Economics, University of Chicago Press, vol. 12(1), pages 1-22, April.
    6. Bebczuk,Ricardo N., 2003. "Asymmetric Information in Financial Markets," Cambridge Books, Cambridge University Press, number 9780521793421, December.
    7. Grossman, Sanford J & Hart, Oliver D, 1983. "An Analysis of the Principal-Agent Problem," Econometrica, Econometric Society, vol. 51(1), pages 7-45, January.
    8. Axel Dreher, 2004. "Does the IMF cause moral hazard? A critical review of the evidence," International Finance 0402003, EconWPA, revised 20 Dec 2004.
    9. Kydland, Finn E & Prescott, Edward C, 1977. "Rules Rather Than Discretion: The Inconsistency of Optimal Plans," Journal of Political Economy, University of Chicago Press, vol. 85(3), pages 473-491, June.
    10. Gary S. Becker, 1983. "A Theory of Competition Among Pressure Groups for Political Influence," The Quarterly Journal of Economics, Oxford University Press, vol. 98(3), pages 371-400.
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    More about this item

    Keywords

    Management Accounting; Cost Accounting; Accounting for Decision-Making; Controlling; Dual Concept; Company Information System;

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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