The Draft of Methodology for Assessment of Quality of Financial Accounting Data Using AHP Method

Návrh metodiky na hodnocení kvality dat finančního účetnictví metodou AHP

Miroslava Vlčková and Ludvík Friebel

Český finanční a účetní časopis, 2015, vol. 2015, issue 2, 58-69

Abstract: The article deals with the quality of accounting data for business management. It has been suggested 12 the most important criterions that affect the quality of financial accounting data. These main criterions were further subdivided into three groups according to their mutual relation. Criterions within mentioned groups were evaluated by experts in order to determine their weights. For calculating the weightings of the particular criterions was used AHP method. Subsequently was proposed a rating scale for each criterion. The result is an integrated criterion (multicriteria evaluation model) for assessment the quality of accounting data for financial accounting. The evaluation was carried out on a sample of Czech firms with similar characteristics.

Keywords: AHP Method; Saaty's Matrix; Quality of Accounting Data Criteria; Criterion weights; Pairwise comparison; Metoda AHP; Saatyho matice; Kritéria kvality účetních dat; Váhy kritérií; Párové srovnávání (search for similar items in EconPapers)
JEL-codes: C44 M10 M41 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.18267/j.cfuc.443

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