About: The accounting reform of public finance in the Czech Republic

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About: The accounting reform of public finance in the Czech Republic Goto Sponge NotDistinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2014/docs-2-2014/Nekolova.pdf
Description	The accounting reform of public finance in the Czech Republic was an issue intensively discussed in political and academic spheres at the turn of the century. As a consequence of this discussion the Ministry of Finance initiated works on the implementation process of new principles which the reform includes. The main purpose of the reform is the convergence of accounting principles of public and private sector and the creation of consolidated final accounts of the whole Czech Republic. The consolidation should contribute to the comparability of the accounts of Czech Republic and other countries within the European Union. The research is focusing on the evaluation of the reform according to the selected accounting entities, municipalities to be specific. The findings of the research are discussed with the outlines of the solutions. The accounting reform of public finance in the Czech Republic was an issue intensively discussed in political and academic spheres at the turn of the century. As a consequence of this discussion the Ministry of Finance initiated works on the implementation process of new principles which the reform includes. The main purpose of the reform is the convergence of accounting principles of public and private sector and the creation of consolidated final accounts of the whole Czech Republic. The consolidation should contribute to the comparability of the accounts of Czech Republic and other countries within the European Union. The research is focusing on the evaluation of the reform according to the selected accounting entities, municipalities to be specific. The findings of the research are discussed with the outlines of the solutions. (en)
Title	The accounting reform of public finance in the Czech Republic The accounting reform of public finance in the Czech Republic (en)
skos:prefLabel	The accounting reform of public finance in the Czech Republic The accounting reform of public finance in the Czech Republic (en)
skos:notation	RIV/70883521:28120/14:43872017!RIV15-MSM-28120___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Nekolová, Jana
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	1412
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/14:43872017
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	accounting reform, Czech accounting standards, the Czech Republic, methods of accounting, municipality, New Public Management (en)
http://linked.open.../riv/klicoveSlovo	accounting reform municipality the Czech Republic Czech accounting standards New Public Management methods of accounting
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[C4A75D9C0758]
http://linked.open...i/riv/nazevZdroje	Acta academica karviniensia
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	14
http://linked.open...iv/tvurceVysledku	Nekolová, Jana
issn	1212-415X
number of pages	9 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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