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  • The role of the accounting in the support of the crisis management in the different phases of the crisis process = Die rolle des Rechnungswesens in der Unterstützung des Krisenmanagements in verschiedenen Phasen einer Kriesensituation
    Horvat, Robert, 1972-
    In this paper I will deal with the problem of accountancy support in managing a company in crisis. Accountancy however, also in normal circumstances of business acts as a management information ... service which ensures the required accounting information for regulating and directing business. In the circumstances of a business crisis this link has some specific characteristics. These are mainly regarding content, timing and methods of presenting accounting information. It is exactly these particularities that are the subject of my study. Like a red thread of this paper I chose Krystek's 18 point of view of a business crisis course, one which covers four phases: 1. potential crisis, 2. latent crisis, 3. acute manageable crisis, 4. acute non-manageable crisis. I am convinced that for each of these phases we can define a different accountancy contribution to managing the crisis. In this paper I limited the study to the first three phases. Although a lot of foreign and domestic author's have dealt with and are still dealing with the subject of crisis in a company I have not yet come across such a method of explaining the links between a crisis management and accountancy. I must here point out that in this paper I restricted myself mainly to the analyses and syntheses of the theoretical knowledge of foreign and domestic authors, as well as my own comprehension. I did not carry out my own empirical researches but in the analyses of problems I used other research results. As already said there are certain particularities in accounting information for supporting the management of a company in crisis. Only this does not show up as a special (new) types of accounting information, which are in "normal" accounting theorie and practice unknown or not dealt with yet, but as different accentuation's regarding content, timing, methods of presentation, relevant accountancy directives etc.. These will be presented in the following text.
    Vir: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 44, št. 4, 1998, str. 579-590)
    Vrsta gradiva - članek, sestavni del
    Leto - 1998
    Jezik - angleški
    COBISS.SI-ID - 4284956

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