Public Sector Accounting Policy Reform in the Czech Republic:
Experience from Local Governments (pilot)

J 2016

Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)

HRŮZA, Filip a Petr VALOUCH

Základní údaje

Originální název

Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)

Autoři

HRŮZA, Filip (203 Česká republika, garant, domácí) a Petr VALOUCH (203 Česká republika, domácí)

Vydání

European Financial and Accounting Journal, Česká republika, University of Economics, Prague, Publishing house Oeconomica, 2016, 1805-4846

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Kód RIV

RIV/00216224:14560/16:00091236

Organizační jednotka

Ekonomicko-správní fakulta

DOI

http://dx.doi.org/10.18267/j.efaj.172

Klíčová slova česky

Veřejný sektor; účetnictví; finanční řízení; obce; reforma

Klíčová slova anglicky

Public sector; Accounting; Financial management; Municipal; Reform

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 26. 2. 2018 12:31, Ing. Petr Valouch, Ph.D.

Anotace

V originále

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public financial management closer to private sector practices that, from their point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting environment, certain associated points and problems have arisen that have to be tackled. The aim of this paper is to describe public sector accounting reform and its post-implementation process to current state in the Czech Republic based on pilot empirical research mirroring the opinions and experience of municipal Chief Financial Officers and its comparison with similar examples from other countries. The pilot sample for this research consists of municipal Chief Financial Officers and the research method is based on questionnaires and interviews with them. Results and findings achieved by this pilot research show that the reform of the new public sector accounting system in the Czech Republic has been developed in very extended scope in comparison with other countries, estimated costs perceived by users (local governments) are prevailing over advantages and benefits and thus there was identified certain degree of scepticism which may disrupt further efficient and positive use of this new accounting system.

Návaznosti

MUNI/A/0916/2015, interní kód MU

Název: Behaviorální a znalostní aspekty obchodování a oceňování finančních aktiv

Investor: Masarykova univerzita, Behaviorální a znalostní aspekty obchodování a oceňování finančních aktiv, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

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 Petr VALOUCH. Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot). European Financial and Accounting Journal. Česká republika: University of Economics, Prague, Publishing house Oeconomica, 2016, roč. 2016, č. 4, s. 17-38. ISSN 1805-4846. Dostupné z: https://dx.doi.org/10.18267/j.efaj.172.

@article{1357148,
   author = {Hrůza, Filip and Valouch, Petr},
   article_location = {Česká republika},
   article_number = {4},
   doi = {http://dx.doi.org/10.18267/j.efaj.172},
   keywords = {Public sector; Accounting; Financial management; Municipal; Reform},
   language = {eng},
   issn = {1805-4846},
   journal = {European Financial and Accounting Journal},
   title = {Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)},
   url = {https://www.vse.cz/efaj/172},
   volume = {2016},
   year = {2016}
}

TY  - JOUR
ID  - 1357148
AU  - Hrůza, Filip - Valouch, Petr
PY  - 2016
TI  - Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)
JF  - European Financial and Accounting Journal
VL  - 2016
IS  - 4
SP  - 17-38
EP  - 17-38
PB  - University of Economics, Prague, Publishing house Oeconomica
SN  - 18054846
KW  - Public sector
KW  - Accounting
KW  - Financial management
KW  - Municipal
KW  - Reform
UR  - https://www.vse.cz/efaj/172
N2  - The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact, intended to bring public sector accounting and public financial management closer to private sector practices that, from their point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting environment, certain associated points and problems have arisen that have to be tackled. The aim of this paper is to describe public sector accounting reform and its post-implementation process to current state in the Czech Republic based on pilot empirical research mirroring the opinions and experience of municipal Chief Financial Officers and its comparison with similar examples from other countries. The pilot sample for this research consists of municipal Chief Financial Officers and the research method is based on questionnaires and interviews with them. Results and findings achieved by this pilot research show that the reform of the new public sector accounting system in the Czech Republic has been developed in very extended scope in comparison with other countries, estimated costs perceived by users (local governments) are prevailing over advantages and benefits and thus there was identified certain degree of scepticism which may disrupt further efficient and positive use of this new accounting system.
ER  -

HRŮZA, Filip a Petr VALOUCH. Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot). \textit{European Financial and Accounting Journal}. Česká republika: University of Economics, Prague, Publishing house Oeconomica, 2016, roč.~2016, č.~4, s.~17-38. ISSN~1805-4846. Dostupné z: https://dx.doi.org/10.18267/j.efaj.172.

Podrobný výpis o publikaci