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The Management Accounting Evolution in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F16%3AN0000071" target="_blank" >RIV/25619161:_____/16:N0000071 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Management Accounting Evolution in the Czech Republic

  • Original language description

    This paper deals with the concepts of Management Accounting and its evolution in the conditions of Czech companies in the period of centrally planned economy. The needs of detailed information of the internal processes for the purpose of its control, decision making and assessment there were as a result of growing fragmentation and complexity of the manufacturing processes in the middle of 19th century. Its development in the national condition depended on the economy system´s specifics, namely onhistorically determined experience, and based on them procedures used in practice.The aim of this article is to describe the stage of development of managerial accounting in the enterprises centrally planned system. We used the method of the contemporary legislation analysis as well as text-books and practical publications analyses, the ground of which lies in the contingency and institutional theory. The findings show that in the period of centrally planned economy the internal processes of centrally planned enterprises formed the space in which the elements of economic decision-making can be applied (company output and intercompany relationships were subject to planning) and cost accounting, budgeting and economic centres served as a useful tool for cost reduction and efficiency improvement. The transition process to market economy represents a new phase in managerial accounting evolution, which is under the influence of reconstruction of financial reporting and process of IFRS adoption as well as under the evolution in the managerial accounting itself and information technologies.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50600 - Political science

Result continuities

  • Project

  • Continuities

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Others

  • Publication year

    2016

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Proceedings of the 4th International Scientific Conference IFRS: Global Rules and Local Use

  • ISBN

    978-80-906585-1-6

  • ISSN

  • e-ISSN

  • Number of pages

    6

  • Pages from-to

    90-95

  • Publisher name

    Anglo-American University

  • Place of publication

    Praha

  • Event location

    Praha

  • Event date

    Jan 1, 2016

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article