Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00091236" target="_blank" >RIV/00216224:14560/16:00091236 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.18267/j.efaj.172" target="_blank" >http://dx.doi.org/10.18267/j.efaj.172</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/j.efaj.172" target="_blank" >10.18267/j.efaj.172</a>

Result language
angličtina
Original language name
Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)
Original language description
The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public financial management closer to private sector practices that, from their point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting environment, certain associated points and problems have arisen that have to be tackled. The aim of this paper is to describe public sector accounting reform and its post-implementation process to current state in the Czech Republic based on pilot empirical research mirroring the opinions and experience of municipal Chief Financial Officers and its comparison with similar examples from other countries.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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