Katedra financí a účetnictvi / Department of Finance and Accounting


Recent Submissions

Vacek, Jiří , Dvořáková, Lilia , Černá, Marie , Horák, Jakub , Caha, Zdeněk , Machová, Veronika
Identifikace, analýza a hodnocení principů, postupů, metod a nástrojů pro adaptaci sektoru služeb na technické, ekonomické, sociální a environmentální podmínky Společnosti 4.0

Objective of the project TAČR – TL02000136 „Knowledge-intensive services sector adaptation to the conditions of Society 4.0“ is to develop methodics for SMEs in tertiary sector adaptation to conditions of Society 4.0. This publication together with the study by Procházková Taušl ...

Hruška, Zdeněk , Hinke, Jana , Černá, Marie , Vallišová, Lucie
Impacts of the Electronic Records of Sales (ERS) Introduction to the Small and Medium-sized Enterprises in the Czech Republic

The main reason for electronic records of sales (ERS) introduction in the Czech Republic was more effective tax collection - mainly in the area of corporate income tax, income tax on natural person and value added tax. Objective of this contribution is to analyze and eval...

Vallišová, Lucie , Černá, Marie , Hruška, Zdeněk , Hinke, Jana
Attitude of Non Listed Companies to Financial Reporting in Accordance with IAS/IFRS - Evidence from the Czech Republic

The main objective of the paper is to identify, analyze and evaluate current state of use of this system by the Czech non-listed companies with regard to future possibilities of extension of IAS/IFRS implementation to all accounting units operating in the Czech Republic. On&#x...

Černá, Marie , Velíšková, Veronika
Use of controlling tools for business processes optimization

Controlling is taken as the discipline influencing effectiveness and competitiveness of business units. Controlling offers tools daily used by managers of the companies who ensure this way smooth running of all business activities, mainly planning, controlling and management. Objective of this&#x...

Hinke, Jana , Vokoun, Marek , Černá, Marie , Dvořáková, Lilia , Caha, Zdeněk
Typology of Knowledge-intensive Services for the Purposes of Adaptation to the Conditions of Society 4.0 – Case Study of the Czech Republic

Issue of the contribution responds to the fact that the new industrial paradigm Industry 4.0 requires the discussion about social and organizational effects of this paradigm and focuses on knowledge-intensive services. Objective of the contribution is to analyze and compare data processed&#x...