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Public sector accounting in the Czech Republic and Slovakia



    () (Professor, Ph.D.; Faculty of Management and Economics; Tomas Bata University in Zlin; Zlin; Czech Republic;)


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.

Suggested Citation

  • Milana OTRUSINOVÁ, 2016. "Public sector accounting in the Czech Republic and Slovakia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 30-45, Decembre.
  • Handle: RePEc:rom:rampas:v:2016:y:2016:i:27:p:30-45

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    References listed on IDEAS

    1. R. G. Walker, 2009. "Public Sector Consolidated Statements-an Assessment," Abacus, Accounting Foundation, University of Sydney, vol. 45(2), pages 171-220.
    2. Armenia ANDRONICEANU, 2014. "A Polycentric Approach For An Effective Urban Systematization Of Bucharest," Theoretical and Empirical Researches in Urban Management, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 9(3), pages 87-96, August.
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    More about this item


    accrual principle; accrual basis; cash basis; municipalities; public sector accounting; performance.;

    JEL classification:

    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • H75 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Government: Health, Education, and Welfare
    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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