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@inproceedings{1332519, author = {Hrůza, Filip and Manes Rossi, Francesca}, address = {Brno}, booktitle = {Current Trends in Public Sector Research}, editor = {Dagmar Špalková, Lenka Matějová}, keywords = {local government; public sector accounting; financial management; accounting reform; accrual accounting}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Brno}, isbn = {978-80-210-8082-9}, pages = {131-138}, publisher = {Masarykova univerzita}, title = {Introducing accrual accounting in the Czech Local Governments: challenges and risks}, url = {http://ctpsr.econ.muni.cz/cs}, year = {2016} }
TY - JOUR ID - 1332519 AU - Hrůza, Filip - Manes Rossi, Francesca PY - 2016 TI - Introducing accrual accounting in the Czech Local Governments: challenges and risks PB - Masarykova univerzita CY - Brno SN - 9788021080829 KW - local government KW - public sector accounting KW - financial management KW - accounting reform KW - accrual accounting UR - http://ctpsr.econ.muni.cz/cs N2 - Within recent decades the new public financial management stream has brought different changes and innovations in the accounting systems of public entities globally. A trend towards the adoption of accrual accounting has been largely recognized between European countries. The Czech Republic has recently entered the group of countries with reformed public sector accounting (PSA) to make public finance system more realistic and accountable in accordance to EU accounting policy recommendations. Focusing on Czech local governments (CLG) the paper presents the identification of main points in mentioned implementation process in the Czech Republic and the analysis of perception and use of the related outcomes by CLG financial officers based on previous research. The paper draws also the future research agenda, assessing pro and cons of the new PSA system. ER -
HRŮZA, Filip a Francesca MANES ROSSI. Introducing accrual accounting in the Czech Local Governments: challenges and risks. In Dagmar Špalková, Lenka Matějová. \textit{Current Trends in Public Sector Research}. Brno: Masarykova univerzita, 2016, s.~131-138. ISBN~978-80-210-8082-9.
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