The Availabilitiy of Data on Municipal Economy - Consequence of the Governmental Accounting Reform
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F16%3A00010679" target="_blank" >RIV/47813059:19520/16:00010679 - isvavai.cz</a>
Result on the web
<a href="http://is.muni.cz/do/econ/soubory/katedry/kres/4884317/Sbornik2016.pdf#page=767" target="_blank" >http://is.muni.cz/do/econ/soubory/katedry/kres/4884317/Sbornik2016.pdf#page=767</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-8273-2016-98" target="_blank" >10.5817/CZ.MUNI.P210-8273-2016-98</a>
Alternative languages
Result language
angličtina
Original language name
The Availabilitiy of Data on Municipal Economy - Consequence of the Governmental Accounting Reform
Original language description
The availability of an information system's data is an important factor for its potential users. The phased governmental accounting reform introduced the philosophy of an accounting system to the government. Accounting is a cardinal axis of an economic information system. The aim of the contribution is to identify the availability of data on municipal economy. The necessary research of legislation and literature has been complemented by a questionnaire inquiry. The performed analyses enabled finding the crux of the matter. The only continuously accessible source of data on municipal economy since 2014 has been the Ministry of Finance information portal Monitor. Separated into governmental and territorial administration, it enables access to accounting and financial data in aggregate and segmented form. The data are periodically sent to Monitor by governmental organizations via the Central System of State Accounting Information. One of the positive outcomes of the governmental accountin g reform is the creation of permanent access for all users. At the same time the worldwide accessibility of the portal Monitor presents transparency of governmental accounting in the Czech Republic.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
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
XIX. Mezinárodní kolokvium o regionálních vědách
ISBN
978-80-210-8273-1
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
767-773
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Čejkovice
Event date
Jun 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000391253500099