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Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

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dc.title Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic en
dc.contributor.author Otrusinová, Milana
dc.contributor.author Pastuszková, Eliška
dc.relation.ispartof Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.identifier.issn 1211-8516 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2013
utb.relation.volume 61
utb.relation.issue 7
dc.citation.spage 2593
dc.citation.epage 2602
dc.type article
dc.language.iso en
dc.publisher Mendelova zemědělská a lesnická univerzita v Brně cs
dc.publisher Mendel University of Agriculture and Forestry Brno en
dc.identifier.doi 10.11118/actaun201361072593
dc.relation.uri https://acta.mendelu.cz/artkey/acu-201307-0076_transformation-process-of-state-accounting-to-accrual-basis-accounting-in-conditions-of-the-czech-republic.php
dc.relation.uri https://acta.mendelu.cz/pdfs/acu/2013/07/76.pdf
dc.subject Accrual accounting en
dc.subject Cash base en
dc.subject Consolidation en
dc.subject International Public Sector Accounting Standards en
dc.subject Municipality en
dc.subject Reform of public sector accounting en
dc.subject Selected entities en
dc.description.abstract This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, selfgoverning territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1003685
utb.identifier.obdid 43870696
utb.identifier.scopus 2-s2.0-84893328919
utb.source j-scopus
dc.date.accessioned 2014-03-13T16:50:45Z
dc.date.available 2014-03-13T16:50:45Z
dc.rights Attribution-NonCommercial-NoDerivs 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Otrusinová, Milana
utb.contributor.internalauthor Pastuszková, Eliška
utb.fulltext.affiliation Milana Otrusinová, Eliška Pastuszková Ing. Milana Otrusinová, Ph.D., Ing. Eliška Pastuszková, Ph.D., Tomas Bata University in Zlín, Faculty of Management and Economics, Department of Finance and Accounting, Mostní 5139, 760 01 Zlín, Czech Republic, e-mail: otrusinova@fame.utb.cz, pastuszkova@fame.utb.cz
utb.fulltext.dates Received: August 25, 2013
utb.fulltext.sponsorship The authors are thankful to the Operational Programme Education for Competitiveness cofunded by the European Social Fund (ESF) and national budget of the Czech Republic for the grant No. CZ.1.07/2.3.00/20.0147 – “Human Resources Development in the field of Measurement and Management of Companies, Clusters and Regions Performance”, which provided financial support for this research. This article has been elaborated also as one of the outcomes of research project IGA/FaME/2012/028.
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.ou Department of Finance and Accounting
utb.identifier.jel -
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