Hrůza, Filip; Valouch, Petr - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 17-38
The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was … to make the Czech public finance system more transparent, efficient and realistic. The authors of this reform, in fact … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …