Introducing accrual accounting in the Czech Local Governments:
challenges and risks

D 2016

Introducing accrual accounting in the Czech Local Governments: challenges and risks

HRŮZA, Filip and Francesca MANES ROSSI

Basic information

Original name

Introducing accrual accounting in the Czech Local Governments: challenges and risks

Authors

HRŮZA, Filip (203 Czech Republic, guarantor, belonging to the institution) and Francesca MANES ROSSI (380 Italy)

Edition

Brno, Current Trends in Public Sector Research, p. 131-138, 8 pp. 2016

Publisher

Masarykova univerzita

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50600 5.6 Political science

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

URL

RIV identification code

RIV/00216224:14560/16:00089299

Organization unit

Faculty of Economics and Administration

ISBN

978-80-210-8082-9

ISSN

UT WoS

000379382400016

Keywords in English

local government; public sector accounting; financial management; accounting reform; accrual accounting

Abstract

V originále

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.

Links

MUNI/A/1047/2015, interní kód MU

Name: Redistribuční spravedlnost a alokační efektivnost politik veřejného sektoru. (Acronym: ReAlokVS_2016)

Investor: Masaryk University, Category A

Citovat

HRŮZA, Filip and Francesca MANES ROSSI. Introducing accrual accounting in the Czech Local Governments: challenges and risks. In Dagmar Špalková, Lenka Matějová. Current Trends in Public Sector Research. Brno: Masarykova univerzita, 2016, p. 131-138. ISBN 978-80-210-8082-9.

@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 and 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, p.~131-138. ISBN~978-80-210-8082-9.

Detailed Information on Publication Record