Český finanční a účetní časopis 2006(3):33-42 | DOI: 10.18267/j.cfuc.176
News in Management Control Systems
- 1 Prof. Ing. Bohumil Král, CSc. - vedoucí katedry, profesor, Katedra manažerského účetnictví Fakulty financí a účetnictví, Vysoká škola ekonomická v Praze, <kral@vse.cz>.
- 2 Ing. Jaroslav Wagner, PhD. - odborný asistent; Katedra manažerského účetnictví Fakulty financí a účetnictví, Vysoká škola ekonomická v Praze, <wagner@vse.cz>.
- 3 Ing. Jakub Stránský - doktorand Katedry manažerského účetnictví Fakulty financí a účetnictví, CEMS MIM, Vysoká škola ekonomická v Praze, <stranja@vse.cz>.
The authors describe emerging hot topics in management accounting systems (MCS) as discussed during the international conference held at University of Economics, Prague, in September 2006. This paper underpins all relevant aspects of MCS ranging from corporate governance, through planning and budgeting to ICT support. The authors conclude that the news in MCS is more likely an anticipated development than any hot intellectual breakthrough not seen so far, a development that integrates recent theoretical concepts deeper into the everyday reality of our industries to enable better governance for better performance.
Keywords: Management Control Systems; Management Accounting; Corporate Governance.
JEL classification: M41
Published: October 1, 2006 Show citation
References
- Kaplan, R. S. - Norton, D. P. (2000): Balanced Scorecard - Strategický systém měření výkonnosti podniku. Praha, Management Press, 2000.
- Kaplan, R. S. - Norton, D. P. (2004): Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston, Harvard Business School Press, 2004..
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