Český finanční a účetní časopis 2009(1):83-86 | DOI: 10.18267/j.cfuc.23
Impact of Revenue Recognition on Future Performance
- Doc. Ing. Libuše Šoljaková, Ph.D. - docentka; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <soljak@vse.cz>.
Balanced Scorecard (BSC) is a relatively complex management tools used also for the management and performance measurement company as a whole and its business units. The authors of that article confirm the hypothesis, that an independent audit of internal BSC reports increases the confidence of managers in relation to these statements and thus contribute to their increased use in performance management. The hypothesis and method of research is doubtful, due to limited interpretation of BSC, as well as the role of the internal control system and position controller in the company.
Keywords: Balanced Scorecard; Audit of internal reports; Internal control system.
JEL classification: M41
Published: March 1, 2009 Show citation
References
- Kaplan, R. S. - Norton D. P. (1996): The Balanced Scorecard: Translating Strategy into Action. Boston, Harvard Business School Press, 1996.
- Libby, T. - Salterio, S. E. - Webb, A. (2004): The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgement. Accounting Review, 2004, roč. 79, č. 4, s. 1075-1094.
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