Basic characteristics of Czech business entities in the context of national and international accounting
The paper deals to analyze the selected accounting aspects of the micro, small and medium-sized enterprises in the Czech Republic in the context of accounting harmonization. The aim of this paper is to identify and evaluate whether there are dependencies between accounting indicators in the context...
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| Format: | Article |
| Language: | English |
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Centre of Sociological Research, Szczecin
2017-10-01
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| Series: | Journal of International Studies |
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| Online Access: | http://jois.eu/?360,en_basic-characteristics-of-czech-business-entities-in-the-context-of-national-and-international-accounting |
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| _version_ | 1849694991895494656 |
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| author | Lucie Meixnerová Eva Sikorová |
| author_facet | Lucie Meixnerová Eva Sikorová |
| author_sort | Lucie Meixnerová |
| collection | DOAJ |
| description | The paper deals to analyze the selected accounting aspects of the micro, small and medium-sized enterprises in the Czech Republic in the context of accounting harmonization. The aim of this paper is to identify and evaluate whether there are dependencies between accounting indicators in the context of domestic and international environment by using selected methods of correlation analysis as well as the methods of analysis, synthesis and comparison are used. The paper follows the research implemented at Moravian College Olomouc in the field of small and medium-sized enterprises (Sikorová et al., 2009-13 and 2016) and the authors´ own research. The evaluation of companies showed that a higher number and growth of enterprises is in enterprises with international activities. The number of companies which increasingly cooperate with foreign business entities is growing in connection with the reasons for processing financial statements according to the international form of accounting harmonization. |
| format | Article |
| id | doaj-art-9e4e7740a6214a56a96050655c4d328f |
| institution | DOAJ |
| issn | 2071-8330 2306-3483 |
| language | English |
| publishDate | 2017-10-01 |
| publisher | Centre of Sociological Research, Szczecin |
| record_format | Article |
| series | Journal of International Studies |
| spelling | doaj-art-9e4e7740a6214a56a96050655c4d328f2025-08-20T03:19:54ZengCentre of Sociological Research, SzczecinJournal of International Studies2071-83302306-34832017-10-0110310.14254/2071-8330.2017/10-3/9Basic characteristics of Czech business entities in the context of national and international accountingLucie Meixnerová0Eva Sikorová1Moravian University College OlomoucMoravian University College OlomoucThe paper deals to analyze the selected accounting aspects of the micro, small and medium-sized enterprises in the Czech Republic in the context of accounting harmonization. The aim of this paper is to identify and evaluate whether there are dependencies between accounting indicators in the context of domestic and international environment by using selected methods of correlation analysis as well as the methods of analysis, synthesis and comparison are used. The paper follows the research implemented at Moravian College Olomouc in the field of small and medium-sized enterprises (Sikorová et al., 2009-13 and 2016) and the authors´ own research. The evaluation of companies showed that a higher number and growth of enterprises is in enterprises with international activities. The number of companies which increasingly cooperate with foreign business entities is growing in connection with the reasons for processing financial statements according to the international form of accounting harmonization.http://jois.eu/?360,en_basic-characteristics-of-czech-business-entities-in-the-context-of-national-and-international-accountingbusiness entityCzech legislationinternational accounting standartsaccounting harmonization |
| spellingShingle | Lucie Meixnerová Eva Sikorová Basic characteristics of Czech business entities in the context of national and international accounting Journal of International Studies business entity Czech legislation international accounting standarts accounting harmonization |
| title | Basic characteristics of Czech business entities in the context of national and international accounting |
| title_full | Basic characteristics of Czech business entities in the context of national and international accounting |
| title_fullStr | Basic characteristics of Czech business entities in the context of national and international accounting |
| title_full_unstemmed | Basic characteristics of Czech business entities in the context of national and international accounting |
| title_short | Basic characteristics of Czech business entities in the context of national and international accounting |
| title_sort | basic characteristics of czech business entities in the context of national and international accounting |
| topic | business entity Czech legislation international accounting standarts accounting harmonization |
| url | http://jois.eu/?360,en_basic-characteristics-of-czech-business-entities-in-the-context-of-national-and-international-accounting |
| work_keys_str_mv | AT luciemeixnerova basiccharacteristicsofczechbusinessentitiesinthecontextofnationalandinternationalaccounting AT evasikorova basiccharacteristicsofczechbusinessentitiesinthecontextofnationalandinternationalaccounting |