INPROFORUM 2013

DMFCA model based on environmental accounting as a way to detect faulty accounting in an enterprise
Jindřiška Kouřilová

Language: cs
Last modified: 2013-11-18

Abstract


A quality of reported accounting data as well as a quality and behaviour of their users finally influences an efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify faulty accounting, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting ) as a principle of balance model based on environmental accounting and the MFCA ( Material Flow Cost Accounting) as its method. The following balance areas are included: material, financial and legislative.

Using the analysis of strengths and weaknesses of the model its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical as well.

Keywords


Control Accounting, environmental accounting, DMFCA model

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