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Public sector accounting in the Czech Republic and Slovakia

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dc.title Public sector accounting in the Czech Republic and Slovakia en
dc.contributor.author Otrusinová, Milana
dc.relation.ispartof Administratie si Management Public
dc.identifier.issn 1583-9583 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2016
utb.relation.volume 2016
utb.relation.issue 27
dc.citation.spage 30
dc.citation.epage 45
dc.type article
dc.language.iso en
dc.publisher Academy of Economic Studies from Bucharest
dc.relation.uri http://www.ramp.ase.ro/en/index.php?pageid=3&archiveid=27
dc.subject Accrual basis en
dc.subject Accrual principle en
dc.subject Cash basis en
dc.subject Municipalities en
dc.subject Performance en
dc.subject Public sector accounting en
dc.description.abstract This paper briefly outlines the actual situation of accounting reform of public finance. Nowadays, most countries use the accrual principle in various stages of development to ensure the reliability and accuracy of output data and improve the performance of public sector. The paper should identify some main problems in the implementation of accrual basis in accounting at the municipal level in the Czech Republic and compare with Slovak municipalities. Aim of the research is to present outcomes of analysis focused on currently discussed topics which are related to introducing the accrual principle into accounting of local government, especially small municipalities. First part of the paper summarize current situation, the second part discuss the benefits of accounting reform process and quality accounting information for public finance and performance measurements in this area. Finally the paper includes main findings from the questionnaire survey. © 2016, Academy of Economic Studies from Bucharest. All rights reserved. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006941
utb.identifier.obdid 43875586
utb.identifier.scopus 2-s2.0-85006314282
utb.source j-scopus
dc.date.accessioned 2017-06-27T08:13:18Z
dc.date.available 2017-06-27T08:13:18Z
dc.rights Attribution-ShareAlike 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by-sa/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Otrusinová, Milana
utb.fulltext.affiliation Milana OTRUSINOVÁ 1 1 Professor, Ph.D.; Faculty of Management and Economics; Tomas Bata University in Zlin; Zlin; Czech Republic; e-mail: otrusinova@fame.utb.cz
utb.fulltext.dates -
utb.fulltext.sponsorship This paper was supported by Project RO/2016/09 FaME: Quality of Accounting Information.
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