scholarly journals The Management Accounting Practices in Healthcare: The Case of Czech Republic Hospitals

2020 ◽  
Vol 15 (1) ◽  
pp. 53-66
Author(s):  
Josef Krupička
Keyword(s):  
Czech Republic ◽  
Management Accounting

scholarly journals The Contingency Factors Affecting Management Accounting in Czech Companies

2016 ◽  
Vol 64 (4) ◽  
pp. 1383-1392 ◽  
Author(s):  
Ladislav Šiška
Keyword(s):  
Czech Republic ◽  
Management Accounting ◽  
Developed Countries ◽  
Process Data ◽  
The Czech Republic ◽  
Factors Affecting ◽  
Performance Reporting ◽  
Strategic Management Accounting ◽  
Survey Results ◽  
The Developed Countries

Management accounting practices and the contingency factors affecting their application were subject of many complex studies, but none of them was carried out in the Czech Republic. That is why the article focuses on practices applied in Czech companies. Four different categories of management accounting practices (cost classifications, operational budgeting, operational performance reporting and strategic management accounting methods) were investigated based on survey data from companies domiciled in the Czech Republic. To get comparable results, respondents of the survey were asked questions developed and used by the other researchers (Henri 2006, Jansen et al. 2006, Widener 2007) for identification of significant contingency factors in the countries with developed markets. Factor and regression analyses were applied to process data gathered through survey. Results confirm that the Czech Republic – although sometimes considered to be economy with emerging markets – shows similar significant contingency factors affecting management accounting (MA) practices as companies in the developed countries do.

scholarly journals Management accounting change in the Czech Republic: 1989-2019

2020 ◽  
Vol 2019 (4) ◽  
pp. 57-80
Author(s):  
Jaroslav Wagner ◽  
Jana Fibírová ◽  
Aneta Křehnáčová
Keyword(s):  
Czech Republic ◽  
Management Accounting ◽  
The Czech Republic

Social variation in size at birth and preterm delivery in the Czech Republic and Sweden, 1989-91

1998 ◽  
Vol 12 (1) ◽  
pp. 7-24 ◽  
Author(s):  
Koupilova ◽  
Vagero ◽  
Leon ◽  
Pikhart ◽  
Prikazsky ◽  
...  
Keyword(s):  
Czech Republic ◽  
Preterm Delivery ◽  
The Czech Republic ◽  
Social Variation ◽  
Size At Birth
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