Vol.8, No.3, August 2019.                                                                                                                                                                                ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

Use of Statistical Methods as an Educational Tool in the Financial Management of Enterprises in the Implementation of International Financial Reporting Standards


Jozef Lukač, Magdalena Freňaková, Eva Manová, Jana Simonidesová, Naqib Daneshjo


© 2019 Naqib Daneshjo, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 8, Issue 3, Pages 819-826, ISSN 2217-8309, DOI: 10.18421/TEM83-18, August 2019.


Received: 12 April 2019.

Revised:   30 June 2019.
Accepted: 04 July 2019.
Published:28 August 2019.




Enterprises that use the international IFRS system usually operate primarily as domestic businesses abroad and this accounting system makes it easier for them to present their financial statements to their partners from abroad. The aim of the paper is to determine clusters for enterprises that report according to IAS / IFRS using statistical analysis - cluster analysis. Also its aim is to prove the possibility of using cluster analysis for accounting data in order to improve management decision-making in financial management issues.


Keywords –cluster analysis, IAS, IFRS, financial performance, financial indicators.



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