Agric. Econ. - Czech, 2007, 53(8):379-384 | DOI: 10.17221/892-AGRICECON
Social information in managerial accounting and managerial information system
- Slovak University of Agriculture, Nitra, Slovak Republic
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
Published: August 31, 2007 Show citation
References
- Bartová Ľ. (2004): Poverty in setlemments of the Slovak Republic. Acta Oeconomica et Informatica, 7 (1): 14-17; ISSN 1335-2571.
- Bielik P. (2004): Competitiveness of Slovak agricultural producers. Acta oeconomica et informatica, 7 (2): 32-35; ISSN 1335-2571.
- Ekonomika společenství 2 (Economy of communion 2) (2000). Nové město, Prague, 16 p.
- Gloss J. (2005): Ekonomika spoločenstva - nový model sociálnej trhovej ekonomiky vo svetle historických precedensov (Economy of communion - a new model of social market economy in the light of historical precedence). Ekonomické rozhľady, 34 (1): 135-138; ISSN 0323-262X.
- Kučera M., Látečková A. (2005): Informatization of Agricultural Sectors after Accession of Slovakia to the EU. Acta Oeconomica et Informatica, 8 (1): 21-23; ISSN 1335-2571.
- Lošťák M. (2006): The influence of intangible forms of capital on farms. Agricultural Economics - Czech, 52 (6): 251-262.
Go to original source... - Svatoš M. (2007): Specific aspects of globalization. Agricultural Economics - Czech, 53 (2): 65-68. Go to original source...
- Vavrejnova M., Lűpsik S. (2007): Some comparisons across Central and East European countries in term the rural population living standard. Agricultural Economics - Czech, 53 (1): 36-44. Go to original source...
- Vysušil J. (2004): Metoda Balanced Scorecard v souvislostech (The Method of Balanced Scorecard in context). Profess Consulting, Prague; ISBN 807259005-7.
- Wolz A., Fritzsch J., Pencáková J. (2006): The impact of structural social capital on farm income in Czech Republic. Agricultural Economics - Czech, 52 (6): 281-288. Go to original source...
- Zanzucchi M. (2007): Ekonomika spoločenstva - Podnikatelia v priemyselnom parku (Economy of communion - Entrepreneurs in industrial stock). Nové Mesto, Bratislava.
This is an open access article distributed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (CC BY NC 4.0), which permits non-comercial use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.