Impact of Revenue Recognition on Future Performance

Balanced Scorecard a vliv auditu interních výkazů na důvěru manažerů

Libuše Šoljaková

Český finanční a účetní časopis, 2009, vol. 2009, issue 1, 83-86

Abstract: Balanced Scorecard (BSC) is a relatively complex management tools used also for the management and performance measurement company as a whole and its business units. The authors of that article confirm the hypothesis, that an independent audit of internal BSC reports increases the confidence of managers in relation to these statements and thus contribute to their increased use in performance management. The hypothesis and method of research is doubtful, due to limited interpretation of BSC, as well as the role of the internal control system and position controller in the company.

Keywords: Balanced Scorecard; Audit of internal reports; Internal control system; Audit interních výkazů; Vnitřní kontrolní systém (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.23

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