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 a Francesca MANES ROSSI

Základní údaje

Originální název

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

Autoři

HRŮZA, Filip (203 Česká republika, garant, domácí) a Francesca MANES ROSSI (380 Itálie)

Vydání

Brno, Current Trends in Public Sector Research, od s. 131-138, 8 s. 2016

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

URL

Kód RIV

RIV/00216224:14560/16:00089299

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8082-9

ISSN

UT WoS

000379382400016

Klíčová slova anglicky

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

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 27. 4. 2017 14:42, Mgr. Kateřina Oleksíková, Ph.D.

Anotace

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.

Návaznosti

MUNI/A/1047/2015, interní kód MU

Název: Redistribuční spravedlnost a alokační efektivnost politik veřejného sektoru. (Akronym: ReAlokVS_2016)

Investor: Masarykova univerzita, Redistribuční spravedlnost a alokační efektivnost politik veřejného sektoru., DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

HRŮZA, Filip a 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, s. 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 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.

Podrobný výpis o publikaci