Public sector accounting in the Czech Republic and Slovakia

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874905" target="_blank" >RIV/70883521:28120/16:43874905 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Public sector accounting in the Czech Republic and Slovakia

Original language description

This paper briefly outlines the actual situation of accounting reform of public finance. Nowadays, most countries use the accrual principle in various stages of development to ensure the reliability and accuracy of output data and improve the performance of public sector. The paper should identify some main problems in the implementation of accrual basis in accounting at the municipal level in the Czech Republic and compare with Slovak municipalities. Aim of the research is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of local government, especially small municipalities. First part of the paper summarize current situation, the second part discuss the benefits of accounting reform process and quality accounting information for public finance and performance measurements in this area. Finally the paper includes main findings from the questionnaire survey.

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

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2016

Confidentiality

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

Name of the periodical

Administratie si Management Public

ISSN

1583-9583

e-ISSN

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Volume of the periodical

2016

Issue of the periodical within the volume

27

Country of publishing house

RO - ROMANIA

Number of pages

16

Pages from-to

30-45

UT code for WoS article

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EID of the result in the Scopus database

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