Implementation of partnership contracts - a challenge for the accounting of public institutions

摘要

The aim of this paper was the practical application of a solution meant to increase the quality of the accounting information delivered to the users. Particularly, there was a need to highlight the necessity of adapting the chart of accounts of public institutions, the budgetary classification to the evolution of contractual relations of public institutions, the partnership contracts, the research contracts, the energetic efficiency contracts etc. The exploratory study and empirical observation were employed for this research. The exploratory study of documents was used to enframe the issue into the general context. The data was collected by means of empirical experiments.