Economic Management in the Czech State Administration Entities in the Context of Proceeding Accounting Reform
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F12%3A00479100" target="_blank" >RIV/60162694:G42__/12:00479100 - isvavai.cz</a>
Result on the web
<a href="http://vavtest.unob.cz/registr" target="_blank" >http://vavtest.unob.cz/registr</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Economic Management in the Czech State Administration Entities in the Context of Proceeding Accounting Reform
Original language description
This paper deals with financial statements of the Czech public sector entities, more specifically the Czech state administration entities and their utilization for the purposes of economic management. While the content and the structure of financial statements change significantly in the context of proceeding accounting reform, these accounting data still are not used sufficiently for the purposes of economic management. The first part of the paper is dedicated to accounting reform and its impact on information capability of accounting data. The second and the third patrs of the paper introduce main findings of a survey concentrated on current state of utilization of accounting data for the purposes of economic management.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
KA - Militarism
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F10%2F0609" target="_blank" >GAP403/10/0609: Accrual Budgeting and Accounting at the Department of Defence of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Recent Advances in Energy, Environment and Economic Development. Proceedings of the 3rd International Conference on Development, Energy, Environment, Economics (DEEE´12)
ISBN
978-1-61804-139-5
ISSN
2227-4588
e-ISSN
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Number of pages
5
Pages from-to
258-262
Publisher name
WSEAS Press
Place of publication
Neuveden
Event location
Paris, France
Event date
Dec 2, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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