Management accounting change in the Czech Republic: 1989-2019
Vývoj manažerského účetnictví v České republice: 1989-2019
Jana Fibírová and
Český finanční a účetní časopis, 2019, vol. 2019, issue 4, 57-80
This paper deals with management accounting change in the Czech Republic since nineties of the 20th century. The aim of the paper is to recognize key development tendencies and determining factors and to compare these findings with other CEE countries as well as Western countries. Further, management accounting systems and techniques used in Czech companies and their changes are discussed. As dominant changes, we identified addition (strategic management accounting, performance measurement and assessment, environmental management accounting and sustainability accounting) and variation (costing, planning and budgeting, cost management and cost accounting); reduction, i.e. the removal with no replacement, was not recognized. The research is based on systematic literature review on empirical literature primarily and in addition, observation and interviews serve as supplementary data collection methods.
Keywords: Management accounting; Czech Republic; Literature review; Manažerské účetnictví; Česká republika; Literární rešerše (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
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