Based on QAD (quality of accounting data) information it is possible to determine how the company is able to manage its economic activities. The basic element is the level of QAD perceived by users of accounting information. This article describes using the analytic hierarchy process (AHP) to get an overview to the quality of accounting information. Then there is used statistical methods T-test and Kolmogorov-Smirnov test to set the differences between QAD in audited and unaudited companies. The first step is to define the various criteria which adversely affect the quality of accounting data and then their assignment to groups according to the context. Subsequently, on the basis of Saaty’s method determine the weights of the criteria in each group and then by using the AHP method determine their importance. Then the quality of accounting data in 71 companies is determined and the differences between accounting data quality of audited companies and accounting data quality of unaudited companies are detected.
In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.
The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the data from the research made in 2017. The research includes 1018 SME’ s. The purpose of the study was to try to find out alignment between telework and some organizational constraints. We hypothesized that employer adoption of telework would depend on the size of the firm, the duration of telework adoption, foreign owner, IT level, and on the implementation of project management. Our empirical evidence showed that telework correlated with the foreign owner participation and the duration of the adoption of telework, with the IT level and with the adoption of project management. It does not correlate with the size of the enterprise and the duration of the adoption of telework.