Hrůza, Filip; Valouch, Petr - In: European Financial and Accounting Journal 11 (2016) 4, pp. 17-38
, intended to bring public sector accounting and public financial management closer to private sector practices that, from their …The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …