Social information in managerial accounting and managerial information system

E. Škorecová and M. Farkašová
Additional contact information
E. Škorecová: Slovak University of Agriculture, Nitra, Slovak Republic
M. Farkašová: Slovak University of Agriculture, Nitra, Slovak Republic

Agricultural Economics, 2007, vol. 53, issue 8, 379-384

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.

Keywords: agriculture; employment; average wage; living standard; the method of Balanced Scorecard; Economy of communion (search for similar items in EconPapers)
Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://agricecon.agriculturejournals.cz/doi/10.17221/892-AGRICECON.html (text/html)
http://agricecon.agriculturejournals.cz/doi/10.17221/892-AGRICECON.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:caa:jnlage:v:53:y:2007:i:8:id:892-agricecon

DOI: 10.17221/892-AGRICECON

Access Statistics for this article

Agricultural Economics is currently edited by Ing. Zdeňka Náglová, Ph.D.

More articles in Agricultural Economics from Czech Academy of Agricultural Sciences
Bibliographic data for series maintained by Ivo Andrle ().