HRŮZA, Filip and Petr VALOUCH. Innovation of Public Financial Management Practice Trough New Accounting and Management Approach. In ZHU Xiaoning and ZHAO Shurong. PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION(10th). Chengdu: University of Electronic Science and Technology of China Press (UESTC Press), 2014. p. 621-628. ISBN 978-7-5647-2652-2.
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Basic information
Original name Innovation of Public Financial Management Practice Trough New Accounting and Management Approach
Authors HRŮZA, Filip (203 Czech Republic, guarantor, belonging to the institution) and Petr VALOUCH (203 Czech Republic, belonging to the institution).
Edition Chengdu, PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION(10th) p. 621-628, 8 pp. 2014.
Publisher University of Electronic Science and Technology of China Press (UESTC Press)
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50600 5.6 Political science
Country of publisher China
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW URL
RIV identification code RIV/00216224:14560/14:00077015
Organization unit Faculty of Economics and Administration
ISBN 978-7-5647-2652-2
UT WoS 000357346100073
Keywords in English Public sector; Public financial management; Managerial accounting; Innovation
Tags International impact, Reviewed
Changed by Changed by: Ing. Filip Hrůza, Ph.D., učo 99925. Changed: 10. 8. 2015 14:13.
Abstract
Recent financial situation in public sector can be characterized by reaching the maximum levels of available resources that can governments achieve in secondary distribution of primary resources created in national economics. All types and levels of government and relevant bodies have been intensively looking for other possibilities and ideas how to manage their available budgets in more efficient and effective way, but there are also approaches looking for new space for gaining “new” revenues through managing current resources by using different financial and accounting techniques. This paper describes the process of mentioned innovations in case of local governments. The specific issue of local governments has been chosen according to their higher dependent position in the process of gaining their revenues than of central governments and thus their position is more difficult and this issue is therefore highly desirable. This paper further answers the question how this certain innovation can with proper implementation bring the benefit for local governments in case of the Czech Republic.
Links
MUNI/A/0784/2013, internal MU codeName: Vybrané aspekty hodnocení efektivnosti a zásluhovosti veřejných politik (Acronym: Aspekty VEPO)
Investor: Masaryk University, Grant Agency of Masaryk University, Category A
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