This study examines the existence of earnings management by travel agencies operating in Poland at the time of global disease threats over the last decade. To measure earnings management the estimation of total discretionary accruals was used constituting some changes in the working capital. Among the available research methods, hypothesis verifica...
In the 20th-century digital age, the terms "transformation of functions" and "automation of routine maintenance processes" are frequently used to characterize initiatives aimed at boosting productivity and efficiency while, naturally, reducing the cost of recruiting human resources. The use of robotic process automation, which automates mundane rou...
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with national accounting regulations may often not be suffi...
Diplomové práce se zaměřuje na využití metody manažerského rozhodování při výběru vhodného ekonomického softwaru pro konkrétní podnik. V práci jsou identifikované klíčová kritéria a požadavky, které ovlivňují samotný výběr ekonomického softwaru. Za účelem stanovení optimální varianty je použita metoda analytického hierarchického procesu, která umož...
Published in Proceedings of the International Conference on Business Excellence
The involvement of accountants and auditors in sustainable development has become more and more present in the literature specialised forums. Sustainability accounting works in the same direction with corporate practices and the evolution of best practices for financial standards. Accountants and auditors contribute to the standardization of unifor...
Published in International conference KNOWLEDGE-BASED ORGANIZATION
To gain strength in a constantly changing economy, organizations must have a high-performance information system that allows them a detailed knowledge of the situation in which they find themselves. The value of accounting information depends on the relevance it has in the decision-making process. Moreover, it is required that the users show their ...
Published in Proceedings of the International Conference on Business Excellence
Sustainability reporting is a key tool for managing uncertainty because it provides transparency, accountability and reliable information on companies' environmental, social and governance (ESG) performance. By disclosing relevant data and insights, sustainability reports enable stakeholders to make informed decisions, understand companies' environ...
Diplomsko delo obravnava analizo računovodske funkcije v slovenskih občinah, s poudarkom na analizi kadrovske strukture in uporabi informacijske tehnologije v finančno-računovodskih službah. Računovodstvo lokalnih samouprav ima ključno vlogo pri zagotavljanju pravilnih in pravočasnih podatkov o poslovni in finančni uspešnosti ter premoženjskem stan...
Published in Environmental Research Letters
The significant body of research on the distribution of international finance for climate change adaptation shows that it is not well correlated to the vulnerability of countries. Vulnerability differs greatly within countries as well, yet very few studies examine subnational flows of adaptation finance. Here, we present evidence of the subnational...
