Controlling nebo manažerské účetnictví?

Title in English Controllership or managerial accounting
Authors

ŠIŠKA Ladislav

Year of publication 2005
Type Article in Proceedings
Conference Nové trendy v podnikovom manažmente
MU Faculty or unit

Faculty of Economics and Administration

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.

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