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Management accounting change in the Czech Republic: 1989-2019
[Vývoj manažerského účetnictví v České republice: 1989-2019]

Author

Listed:
  • Jaroslav Wagner
  • Jana Fibírová
  • Aneta Křehnáčová

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.

Suggested Citation

  • Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019. "Management accounting change in the Czech Republic: 1989-2019 [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 57-80.
    • Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:4:id:539:p:57-80
    DOI: 10.18267/j.cfuc.539
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    References listed on IDEAS

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    More about this item

    Keywords

    Management accounting; Czech Republic; Literature review; Manažerské účetnictví; Česká republika; Literární rešerše;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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