The Availabilitiy of Data on Municipal Economy - Consequence of the Governmental Accounting Reform

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F16%3A00010679" target="_blank" >RIV/47813059:19520/16:00010679 - isvavai.cz</a>

Výsledek na webu

<a href="http://is.muni.cz/do/econ/soubory/katedry/kres/4884317/Sbornik2016.pdf#page=767" target="_blank" >http://is.muni.cz/do/econ/soubory/katedry/kres/4884317/Sbornik2016.pdf#page=767</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-8273-2016-98" target="_blank" >10.5817/CZ.MUNI.P210-8273-2016-98</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Availabilitiy of Data on Municipal Economy - Consequence of the Governmental Accounting Reform

Popis výsledku v původním jazyce

The availability of an information system's data is an important factor for its potential users. The phased governmental accounting reform introduced the philosophy of an accounting system to the government. Accounting is a cardinal axis of an economic information system. The aim of the contribution is to identify the availability of data on municipal economy. The necessary research of legislation and literature has been complemented by a questionnaire inquiry. The performed analyses enabled finding the crux of the matter. The only continuously accessible source of data on municipal economy since 2014 has been the Ministry of Finance information portal Monitor. Separated into governmental and territorial administration, it enables access to accounting and financial data in aggregate and segmented form. The data are periodically sent to Monitor by governmental organizations via the Central System of State Accounting Information. One of the positive outcomes of the governmental accountin g reform is the creation of permanent access for all users. At the same time the worldwide accessibility of the portal Monitor presents transparency of governmental accounting in the Czech Republic.

Název v anglickém jazyce

The Availabilitiy of Data on Municipal Economy - Consequence of the Governmental Accounting Reform

Popis výsledku anglicky

The availability of an information system's data is an important factor for its potential users. The phased governmental accounting reform introduced the philosophy of an accounting system to the government. Accounting is a cardinal axis of an economic information system. The aim of the contribution is to identify the availability of data on municipal economy. The necessary research of legislation and literature has been complemented by a questionnaire inquiry. The performed analyses enabled finding the crux of the matter. The only continuously accessible source of data on municipal economy since 2014 has been the Ministry of Finance information portal Monitor. Separated into governmental and territorial administration, it enables access to accounting and financial data in aggregate and segmented form. The data are periodically sent to Monitor by governmental organizations via the Central System of State Accounting Information. One of the positive outcomes of the governmental accountin g reform is the creation of permanent access for all users. At the same time the worldwide accessibility of the portal Monitor presents transparency of governmental accounting in the Czech Republic.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

XIX. Mezinárodní kolokvium o regionálních vědách

ISBN

978-80-210-8273-1

ISSN

—

e-ISSN

—

Počet stran výsledku

6

Strana od-do

767-773

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Čejkovice

Datum konání akce

15. 6. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000391253500099