Lubica Gajanova

1. Introduction Accounting can be defined as the most fundamental tool used to inform company stakeholders. However, businesses are sometimes reluctant to report the results of operations realistically (Aygun 2013). Improvement in a company’s competitiveness in both domestic and international markets requires precise and reliable statements (Hýblová et al. 2022). Accounting can be considered a mirror of all business activities carried out by companies and their employees.

1. Introduction Bus transport is an important sector in the Slovak Republic and is necessary to ensure the mobility of the population. Nowadays, public transportation is an integral part of our daily lives. Its constant development and growth are influenced by various factors, both positive or negative. In public transport, especially bus transport, the number of passengers has been decreasing in recent years. There are many reasons for this.