Intensity of law amendments in the field of acounting and its influence practice

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F15%3A00001461" target="_blank" >RIV/75081431:_____/15:00001461 - 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
Intensity of law amendments in the field of acounting and its influence practice
Original language description
From dissolution of Czechoslovakia, the Czech Republic has begun to use the law in the field of accounting from the year 1993. Since then until now, many amendments have been realized. Even, some laws were changed five times a year. This paper contains information about the number of mentioned amendments. In the next part, there are the results of the questionnaire survey about the impact of the change of the laws on the accountants. In the last part, the reader will be informed with statistical confirmation of hypothesis. The strong relationship is between the working period of accountants in practise and the level of understanding of law amendments. On this basis, this paper is ended by the description of negative impact of frequent changes, especially on entitie and on the accountants who perceive these changes negatively too.
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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