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Renata Renata (University of Economic in Bratislava, Slovakia)
Accounting as a Relevant Source of Information for Assessing the Economic Situation of the Entity
Scientific Publications / University of Economics in Katowice. Public Risk Management. T. 1, Perspective of Theory and Practice, 2016, s. 123-131
Słowa kluczowe
Rachunkowość, Rachunkowość jako system informacyjny, Podejmowanie decyzji, Zarządzanie ryzykiem
Accounting, Accountancy as information system, Decision making, Risk management
The basis for the management decision-making is always an accountancy, either past-based (financial accounting), or future-predicting (management accounting). Risk has traditionally been defined in terms of the possibility of injury, danger, loss or other adverse consequences. Business sector and public sector have similar problems with recognising and analysing risks which we can find in accounting as a source of management information. Risk in management and accounting is identified in terms of valuation, distribution of recognised gain, cost-volume-profit analysis, cash flow, capital assets pricing models, etc. This text is oriented to an analysis of a risk management in organisations and a role of an accounting in a financial management and risk management, focusing on accounting as a relevant source of information for assessing the economic situation of the entity. It is followed by description problems with understanding important topics from accounting for management. In this text I apply epistemology as a basic method for researching this problem. Standard research methods, such as selection, analysis and synthesis, presenting basic methodical approach to paper processing are applied. I combine the obtained knowledge to form new, higher level of knowledge of researched problems. (fragment of text)
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Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
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