EconPapers    
Economics at your fingertips  
 

Management accounting change in the Czech Republic: 1989-2019

Vývoj manažerského účetnictví v České republice: 1989-2019

Jaroslav Wagner, Jana Fibírová and Aneta Křehnáčová

Český finanční a účetní časopis, 2019, vol. 2019, issue 4, 57-80

Abstract: 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)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.539.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.539.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2019:y:2019:i:4:id:539:p:57-80

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.539

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().

 
Page updated 2022-11-09
Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:4:id:539:p:57-80