Accounting Reform in UK: Hard Road to Travel but yet Possible Motivation for Czech Armed Forces
Journal Title: UNKNOWN - Year 2015, Vol 2, Issue 7
Abstract
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.
Authors and Affiliations
Vladimír GOLIK, Miroslav KRČ
Keywords
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- EP ID EP81395
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