Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870424" target="_blank" >RIV/70883521:28120/13:43870424 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201361072593" target="_blank" >http://dx.doi.org/10.11118/actaun201361072593</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361072593" target="_blank" >10.11118/actaun201361072593</a>

Result language

angličtina

Original language name

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

Original language description

This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regardsgovernment organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper,the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/EE2.3.20.0147" target="_blank" >EE2.3.20.0147: Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Publication year

2013

Confidentiality

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

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

61

Issue of the periodical within the volume

7

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

2593-2602

UT code for WoS article

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EID of the result in the Scopus database

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