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...

With the collapse of communism in Czechoslovakia', and the subsequent desire of Czechoslovakia to join the European Union, in common with other countries in Central Europe, Czechoslovakia utilized the Fourth Directive as a 'toolkit' in designing part of its new accounting legislation. In...