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Social information in managerial accounting and managerial information system

Author

Listed:
  • E. Škorecová

    (Slovak University of Agriculture, Nitra, Slovak Republic)

  • M. Farkašová

    (Slovak University of Agriculture, Nitra, Slovak Republic)

Abstract

Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in managerial information systems in enterprises. Since the social situation and the living standard of agriculture in the Slovak Republic are lagging behind, the above mentioned issues are documented in comparison with other branches of national economy. The method of Balanced Scorecard is characterized in brief as well as a new model of economy, called the Economy of Communion that draw attention towards the social aspect of entrepreneuring. The main spheres of social information are mentioned that are necessary for operating at the level of an enterprise and at a broader level. Measures in the field of operating and its information assurance are offered in order to improve the social situation and living standard in agriculture.

Suggested Citation

  • E. Škorecová & M. Farkašová, 2007. "Social information in managerial accounting and managerial information system," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 53(8), pages 379-384.
    • Handle: RePEc:caa:jnlage:v:53:y:2007:i:8:id:892-agricecon
    DOI: 10.17221/892-AGRICECON
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    References listed on IDEAS

    as
    1. Wolz, Axel & Fritzsch, Jana & Pencáková, Jitka, 2006. "The impact of structural social capital on farm income in the Czech Republic," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 52(6), pages 281-288.
    2. M. Svatoš, 2007. "Specific aspects of globalization," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 53(2), pages 65-68.
    Full references (including those not matched with items on IDEAS)

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