Controlling nebo manažerské účetnictví?
| Title in English | Controllership or managerial accounting |
|---|---|
| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Nové trendy v podnikovom manažmente |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Controllership; managerial accounting. |
| Description | The paper compares two near conceptions Controlling (in the sense of controllership) and Managerial Accounting. There are highlighted the territorial and historical differences in the notion of these conceptions in the Anglo-Saxon world and in the German speaking countries. The second part outlines the brief results of own empirical research in big companies from Czech glass and ceramic industry. |