Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00091236" target="_blank" >RIV/00216224:14560/16:00091236 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.18267/j.efaj.172" target="_blank" >http://dx.doi.org/10.18267/j.efaj.172</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/j.efaj.172" target="_blank" >10.18267/j.efaj.172</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)

Popis výsledku v původním jazyce

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public financial management closer to private sector practices that, from their point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting environment, certain associated points and problems have arisen that have to be tackled. The aim of this paper is to describe public sector accounting reform and its post-implementation process to current state in the Czech Republic based on pilot empirical research mirroring the opinions and experience of municipal Chief Financial Officers and its comparison with similar examples from other countries.

Název v anglickém jazyce

Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)

Popis výsledku anglicky

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public financial management closer to private sector practices that, from their point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting environment, certain associated points and problems have arisen that have to be tackled. The aim of this paper is to describe public sector accounting reform and its post-implementation process to current state in the Czech Republic based on pilot empirical research mirroring the opinions and experience of municipal Chief Financial Officers and its comparison with similar examples from other countries.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

European Financial and Accounting Journal

ISSN

1805-4846

e-ISSN

—

Svazek periodika

2016

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

22

Strana od-do

17-38

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—