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The changing organization of Czech accounting

Author

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  • Willie Seal
  • Pat Sucher
  • Ivan Zelenka

Abstract

The paper draws on the organizational change literature in order to provide a theoretical framework for the post-Velvet Revolution changes in Czech accounting. The former system is modelled as an amalgam of interpretive schemes, design archetypes and subsystems. The former system is seen as coherent except in the area of audit. The points of change are economic and political disturbances which result in legal and institutional changes in accounting and auditing. In terms of the theory, these are the design archetypes of the new organization of accounting. Identifying ambiguities and contradictions, we argue that the new organization is on an unresolved excursion towards a new model. We also argue that although the change is of a second-order nature, it has been carried out with relatively little public discussion or participation.

Suggested Citation

  • Willie Seal & Pat Sucher & Ivan Zelenka, 1995. "The changing organization of Czech accounting," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 659-681.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:659-681
    DOI: 10.1080/09638189500000044
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    Cited by:

    1. Irena Jindrichovska & Dana Kubickova, 2016. "Perception of Accountants and Accounting Profession in two Countries: Different Terms of Economy and Culture," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 60-79.
    2. Hana Vomáčková, 2007. "Přístupy k vědeckému výzkumu v oblasti vypovídací schopnosti finančního účetnictví na případu statě Katariny Hellström na téma Významnost informací finančního účetnictví v transformujících se ekonomik," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 73-77.
    3. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    4. Irena Solodchenko & Pat Sucher, 2005. "Accounting in Ukraine since independence: Real politik, problems and prospects," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 603-633.
    5. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 157-189.
    6. Ezzamel, Mahmoud & Xiao, Jason Zezhong, 2015. "The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 60-84.
    7. Edona Perjuci-Uka & Hysen Ismajli & Arber H. Hoti, 2012. "Opportunities and Challenges in the Implementation of Quality Assurance for Auditing in Kosovo," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 106-118, April.

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