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The new accounting system in the Czech Republic

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  • Rudolf Schroll

Abstract

The purpose of the paper is threefold. First, to provide an assessment of the accounting system operated in Czechoslovakia during the period of the so-called centrally planned economy (i.e. the command economy). Second, to provide a characterization of the new accounting system introduced in 1993. Third, to provide some indication of developing tendencies likely to become significant in the future.

Suggested Citation

  • Rudolf Schroll, 1995. "The new accounting system in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 827-832.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:827-832
    DOI: 10.1080/09638189500000052
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    Citations

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    Cited by:

    1. Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David, 2014. "When global accounting standards meet the local context—Insights from an emerging economy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 489-510.
    2. Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek, 2000. "The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context," The International Journal of Accounting, Elsevier, vol. 35(3), pages 355-397, September.
    3. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. Ivica Pervan & Hana Horak & Marijana Vasilj, 2010. "Financial Reporting Regulation For The Listed Companies: Analysis For Selected Eastern European Transitional Countries In The Process Of Eu Enlargement," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 19(2), pages 277-309, december.
    5. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    6. Irena Jindrichovska & Dana Kubickova, 2016. "Perception of Accountants and Accounting Profession in two Countries: Different Terms of Economy and Culture," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 60-79.
    7. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.
    8. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
    9. James Patton & Ivan Zelenka, 1997. "An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 605-626.
    10. Adriana Tiron Tudor & Cristina Nistor & Andreea Carstea, 2012. "The Way of Public Institutions to Accrual Accounting – case study Romania," EuroEconomica, Danubius University of Galati, issue 2(31), pages 57-74, May.
    11. Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019. "Management accounting change in the Czech Republic: 1989-2019 [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 57-80.

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