Accounting reform in UK : hard road to travel but yet possible motivation for Czech Armed Forces

• Autorzy: Golik Vladimír , Krč Miroslav

Identyfikatory

DOI

10.5604/23008741.1189280

• Języki publikacji: EN

Abstrakty

EN

The aim of this article is to enrich discussions on possible usage of resource accounting for the purpose of defence resource management. The article discusses the issues of implementation and benefits of RAB – an accounting system which was implemented in British army few years back. Discussing this, the article follows the previous research and publication activities done by researchers from Univerzita obrany in Brno (Czech Republic) who deal with rationalization of resource management in defence. The main attention of the article is paid to the gradual implementation of the new accounting system. The following lines shortly describe interconnection and hierarchy of individual conceptual and strategic measures, the fulfilment of which has finally led to the full implementation of resource accounting in the British defence sector. Having done this, the long-term goal was finally achieved. The article also contains brief summary of benefits which this system brings to the British army and emphasizes the importance of this accounting concept. For the purpose of this article, descriptive method is mostly used.

Słowa kluczowe

EN

resource accounting; military expenditures; effective resource allocation

• Wydawca: Akademia Sztuki Wojennej
• Czasopismo: Security and Defence Quarterly
• Rocznik: 2015
• Tom: Vol. 7, No. 2
• Strony: 39--48
• Opis fizyczny: Bibliogr. 12 poz., tab.

Twórcy

autor

Golik Vladimír

• University of Defence, Brno, Czech Republic

autor

Krč Miroslav

• University of Defence, Brno, Czech Republic

Bibliografia

• 1. Archibald, V. (2002). Resource Accounting: Background to Resource Accounting and Budgeting Frameset. UKDS (2nd edition).
• 2. Barton, A. D. (2004). How to Profit from Defence: A Study in the Misapplication of Business Accouting to the Public Sector in Australia. Accountibility and Management in Governments. pp. 281-304.
• 3. Black, J. (2001). Full Circle, The Cost Accounting Experiment in the British Army and the Corps of Military Accountants 1917-25, Journal of the Society for Army Historical Research (79), pp. 145-162.
• 4. Caincross, A. (1992). The British Economy since 1945. Oxford: Blackwell.
• 5. Dušek, J., & Horák, R. (n.d.). A New Accounting and Budgeting System in British Army. Retrieved from http://rschwarz.uvadi.cz/texty/EkonACR2.pdf.
• 6. Economic and Research Council. (2005). Money Matters: Devolution and Resource Accounting and Budgeting. Retrieved from http://www.devolution.ac.uk/pdfdata/Briefing%2023%20-%20Lapsley.pdf.
• 7. Hartley, K. (n.d.). UK Defence Policy: An Economists Perspective. Retrieved from Centre for Defence Economics, University of York – England: http://web.cenet.org.cn/upfile/53075.pdf
• 8. Heald, D. (2005). The Implementation of Resource Accounting in UK Central Government. Retrieved from Financial Accountability& Management: http://www.davidheald.com/publications/dra_heald.pdfs.
• 9. Hyndman, N., & Connolly, C. The Impact of Resource Accounting and Budgeting in the Northern Ireland Public Sector. Belfast: Queen’s University.
• 10. Office of the Comptroller and Auditor General. (1995). Comptroller and Auditor General Annual Report 1995. Retrieved from http://www.audgen.gov.ie/viewdoc.asp?fn=/documents/annualreports/2005/PressRelease2005.htm.
• 11. Public Audit Forum Great Britain. (2002). The Whole Truth: Or Why Accruals Accounting Means Better Management. Retrieved from http://hdl.handle.net/10068/477232.
• 12. Talbot, P. (n.d.). Resource Accounting and Budgeting for Medical Services: The Territorial Army. Retrieved from Birmingham City University Business School: http://www.cipfa.org/-/media/files/policy%20and%20guidance/the%20journal%20of%20finance%20and%20management%20in%20public%20services/vol%208%20no%202/jour_vol8_no2_d.pdf

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr POPUL/SP/0154/2024/02 w ramach programu "Społeczna odpowiedzialność nauki II" - moduł: Popularyzacja nauki (2025)