The Development of Financial and Management Accounting After the IFRS Adoption: A Case from the Czech Republic

2010 ◽  
Author(s):  
David Procházka
Keyword(s):  
Czech Republic ◽  
Management Accounting ◽  
The Czech Republic ◽  
Ifrs Adoption

Economic and Political Implications of IFRS Adoption in the Czech Republic

2016 ◽  
pp. 105-133 ◽  
Author(s):  
Irena Jindrichovska ◽  
Dana Kubickova
Keyword(s):  
Czech Republic ◽  
Financial Reporting ◽  
Current Understanding ◽  
The Political ◽  
Institutional Changes ◽  
Direct Impact ◽  
The Czech Republic ◽  
Ifrs Adoption ◽  
Local Taxation ◽  
Political Implications

This chapter analyses the political and economic impact of IFRS adoption in the Czech Republic. It contributes to the current understanding of IFRS adoption from the perspective of a small European transitional market, where local accounting standards were previously well developed and still play a major role in financial reporting mainly, however for local taxation purposes. Although there has been an observable increase in the country's exports, FDI and international trade since the beginning of the 1990s, the direct impact of IFRS is difficult to discern, because of many political and institutional changes that have taken place concurrently. However, it is clear that adoption of IFRS has contributed to greater cultivation of the economic environment and facilitated international operations. IFRS adoption is not highly prevalent but is gradually increasing. This is apparent mainly in Czech companies with foreign parents that are in any event required to report in IFRS.

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

On Geropsychology in the Czech Republic

GeroPsych ◽  
2012 ◽  
Vol 25 (3) ◽  
pp. 161-166
Author(s):  
Hana Stepankova ◽  
Eva Jarolimova ◽  
Eva Dragomirecka ◽  
Irena Sobotkova ◽  
Lenka Sulova ◽  
...  
Keyword(s):  
Czech Republic ◽  
Clinical Practice ◽  
Old Age ◽  
Cognitive Rehabilitation ◽  
The Czech Republic ◽  
Rehabilitation Research

This work provides an overview of psychology of aging and old age in the Czech Republic. Historical roots as well as recent activities are listed including clinical practice, cognitive rehabilitation, research, and the teaching of geropsychology.

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