DRAFT MODEL FOR DETECTION QUALITY OF THE INFORMATION REPORTED IN MANAGERIAL ACCOUNTING

Through mastering process of managerial accounting can get a good overview of the activities and performance of the business, know the real economic and financial conditions and create a competitive advantage for the company. By managerial accounting versus financial accounting is used data for internal management, and the data are not public, so managers have no tendency to influence and misrepresentation of the data. In the paper, there are three groups of areas that negatively affect quality of managerial accounting and within these groups, there are determinate the individual criteria. Individual and group's criterias are then applied by the AHP method and its results compiled model for assessing the quality of management accounting.