Reporting a typologie reportů
Reporting and Typology of Reports
Author(s): Helena Čermáková, Tomáš RainSubject(s): Media studies, Information Architecture, Communication studies
Published by: Vysoká škola evropských a regionálních studií, z. ú.
Keywords: reporting; report; typology of reports;
Summary/Abstract: The significance of reports obtained from enterprise information systems is increasing worldwide. The term of reporting stands on the edge of accounting and information sciences. Therefore we do not have unified reports typology. Reports typology has an educational value importance and can simplify communication between users and creators of reports. The primary objective of this paper is to identify factors that affect the reports typology and to provide an overview of the types of reports that users should require in the acquisition of an information system. The partial objective of this text is to introduce one of the possible typology of financial and accounting reports. To derive the typology of reports the method of logical deduction will be used. The criteria for making up the reports typology will be chosen based on the analysis of reports from selected demo versions of accounting and financial applications. The following criteria have been identified: 1. Legal Standards, 2. Report Content, 3. Periodicity of Report Updates, 4. Report Timeframe, 5. Report Detail. The typology of the report according to these criteria is also presented.
Journal: Auspicia
- Issue Year: 2017
- Issue No: 2
- Page Range: 35-42
- Page Count: 8
- Language: Czech