INPROFORUM 2013

Proposed methodology to assess the quality of information reported in Managerial Accounting
Miroslava Vlčková

Language: cs
Last modified: 2014-07-10

Abstract


The present article deals primarily with the issue of quality management accounting data, providing negative criteria quality of these data and the impact on the overall management of the company. Individual criteria were established for management accounting as a basic source of information for successful and proper management. Following steps have been taken computation of negative weights criteria based on saaty´s matrix and assembled model for quality of the data management accounting so that each firm, leading management accounting could itself determine the quality of their management accounting. At the end is determined the scale by which it is possible to determine the final quality of the reported information.

Keywords


Management accounting and management, Accounting quality criteria, Model data quality of accounting information, Saaty´s matrix

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