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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Hradecké ekonomické dny 2015 : sborník příspěvků

ISBN

9788074355462

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

360-369

Název nakladatele

Univerzita Hradec Králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

3. 2. 2015

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

000461417100050