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News in Management Control Systems
[Vývojové tendence v systémech řízení výkonnosti]

Author

Listed:
  • Bohumil Král
  • Jaroslav Wagner
  • Jakub Stránský

Abstract

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.

Suggested Citation

  • Bohumil Král & Jaroslav Wagner & Jakub Stránský, 2006. "News in Management Control Systems [Vývojové tendence v systémech řízení výkonnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 33-42.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:3:id:176:p:33-42
    DOI: 10.18267/j.cfuc.176
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    More about this item

    Keywords

    Management Control Systems; Management Accounting; Corporate Governance; Manažerské řídící systémy; Účetnictví; Corporate governance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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