Budgetary control has been used and researched for years by both Western academics and practitioners. In China, it is re-emerging as a tool to implement management control, but might be used in different ways both in terms of understanding and operation. The research objective of this thesis is to examine the applicability of Western theories of change in management accounting in the context of budgeting in Chinese corporations. Challenges can exist because of the differences between Western assumptions and Chinese reality. The current thesis focuses on difficulties Chinese companies encounter in practical and deeper ideological ways: firstly, Western market-based ideology conflicts with an ideology which has been shaped by central-planning for decades; secondly, difficulties stem from the different cultural context of China which emphasizes hierarchical politeness, kinship ties, trust based on personal relationships, collectivism and social harmony, diligence and individual modesty, and less developed modern legal regulatory systems – these all contribute to China’s own way of doing things. This thesis also focuses on the transition process in China. Based on the assumption that budgetary changes do not happen in isolation from other management accounting changes, this thesis discusses these changes which synchronically took place while the case-study companies were implementing budgetary systems. This thesis adopts a longitudinal and in-depth qualitative case study research design, after adjustments made during the learning experience of the pilot study. It takes an interpretive and constructive philosophical underpinning, which allows the researcher to observe and understand the process of change, as well as the differences between Chinese practices and Western theories. Findings show that certain Western management accounting theories of change and Western theories of budgeting work in the case study Chinese corporations. Management accounting theories using an interpretive approach (for example, Berry et al., 1985; Scapens and Roberts, 1993; Ahrens and Chapman, 2002) lead the researcher to interpret management accounting practices from the practitioner’s points of view, and they have provided a range of terms to explain success or failure of management accounting changes. This approach together with Scapens et al.’s Institutional theory approach in management accounting have been found especially useful, in explaining the differences between Chinese vs. Western context. Furthermore, the contingency theory approach in management accounting gives a ‘platform’ which allows the researcher to assess a wide range of possible factors and their relationships with budgetary systems in studied companies. This approach is found useful in this thesis to present changes in other management accounting perspectives. Last but not least, this thesis finds existing Western literature in technical perspective of budgetary objectives, budgetary evaluation and participation, and budgetary effectiveness useful in a different context of China. By describing the change management process, an aspect which is not addressed frequently in the research literature, this thesis argues that to sufficiently understand Chinese companies’ budgetary changes, one also needs to understand unique cultural, social-economical and religious circumstances, and to adjust literature and methodology to adapt to these circumstances. This thesis provides an empirical experience concerning these issues. This thesis contributes to the understanding of management accounting change in China, and the tension which exists when Chinese companies are moving into Western management accounting practices.

La thèse traite de la valorisation comme un processus à la fois continu, constructif et contesté. Elle aborde cette question théorique au travers de l'étude d'un objet de valorisation complexe : le traitement des déchets nucléaires aux États-Unis. Objet ontologiquement ambivalent, les déchets nucléaires peuvent être valorisés ou dévalorisés selon des perspectives très variées, qui offrent à la sociologie de l'évaluation un banc d'essai pertinent. La thèse s'appuie sur l'étude d'une série de situations où la formulation des valeurs du nucléaire pose problème. Ce sont, notamment, l'ordonnancement et les vicissitudes du processus budgétaire mis en œuvre pour financer le programme de gestion des déchets nucléaires Nord-américain, les plans conçus pour répartir la responsabilité financière dans le traitement d'un matériau qui selon toutes prévisions restera dangereux pendant un million d'années, les efforts d'un groupe d'acteurs pour attacher l'avenir de leur communauté à celui des déchets nucléaires, ou les utilisations d'une convention pour estimer la valeur économique du combustible usé. La thèse montre que les processus de valorisation et dévalorisation sont loin de se limiter à l'objet soumis à évaluation ; ces processus rendent d'autres valeurs explicites, les valeurs "de l'État", d'une communauté politique, d'une convention économique. La thèse propose d'utiliser la notion de « révaluation », d'une part, parce qu'elle permet d'expliciter l'imbrication des relations entre les processus d'évaluation et de valorisation et, d'autre part, parce qu'elle permet de souligner la particularité de la période sur laquelle porte la recherche, à savoir une période où la relance de l'énergie nucléaire a été publiquement débattue et où le gouvernement américain cherchait à reformuler sa politique de gestion des déchets nucléaires. / This thesis approaches valuation as an on-going, constructive and contested process. She addresses this theoretical issue through the study of a very complex object of valuation: nuclear waste in the context of the United States. As an ontologically ambivalent object, nuclear waste can be valued or devalued from many angles, which provides an intriguing and exciting test bed to unfold a sociology of valuation. The thesis examines a multitude of sites where the question of the formulation of nuclear values is being raised. These sites are, for example, the design and vicissitudes of the budgetary process conceived to finance the North American nuclear waste program, the trials set up in order to distribute the financial responsibility of a material expected to remain hazardous during the next million years, the efforts of a group of actors to attach the future of their community to the future of nuclear waste, or the uses of an economic convention to estimate the economic value of spent nuclear fuel. This thesis shows that processes of valuation are never limited to the object that is subjected to valuation and proposes the notion of revaluation, first, to articulate the intertwined relationship between the processes of evaluation and valuation, and second, to signify the particularity of the period during which the research has been undertaken, namely a moment when the revival of nuclear energy was publicly debated, and a moment when the U.S. government was seeking to reformulate its nuclear waste policy.

The aim of this thesis is to perform a financial analysis of the city Uhersky Ostroh in the years 2012 to 2015 on the basis of individual and consolidated financial data. The work is divided into two parts, the theoretical and practical part. The theoretical part introduces the basic concepts and characteristics of the municipalities,define their nature and specifics, then we will deal with budgets and budget structure, financial analysis and also consolidation, basic concepts, procedures and methods. The theoretical part is followed by a practical part where is the financial analysis of Uhersky Ostroh,first on the basis of individual data and later on consolidated data. Finally, we compare the both of the analysis and evaluate the management of the city Uhersky Ostroh.

The aim of this work is to analyze and evaluate the impacts on the economy in the eventual independence of a size different boroughs of the City of Prague into separate villages in the years 2001-2015. This topic is very timely considering the frequent discussions on financing municipal districts of Prague. Prague is also the economic center of the Czech Republic. Topicality is enhanced by the fact that the model of subsidy relations between Prague and its city districts often changes. In the theoretical part are listed and explained basic terms and definitions relating to the issue. This section deals mainly with the economic theories of the budgetary determining taxes, financing municipalities and boroughs in Prague. They did not omit the legislative requirements of the functioning of municipalities and boroughs of Prague. In the practical part is evaluated development funds that flowed into the budgets of different sized urban areas and that the budgets of such units in a given period of time passed, if those units were part of the capital Prague. Part of this work is part of a proposal for legislative changes that would empower any Prague districts only allow a referendum. Finally, the comparison of the current state and the independence of the aforementioned boroughs of the capital, and in terms of income of the urban areas and in terms of financing certain obligations boroughs based on current legislation.

This thesis is focused on identification and evaluation of stabilization effects of municipal budgetary policy. Stabilization policy of state and municipalities is outlined in the first part of this thesis. Its second part is concerned with relation between stabilization and regional policy and possibilities of Czech municipalities to raise financial support for their development projects within regional policy of Czech Republic. The third part is focused on instruments used by municipalities to reach their objectives within their stabilization and development policy. Particular attention is paid to budgetary policy of municipalities, their revenues and expenditures. The fourth and fifth part of this thesis deal with concrete municipalities, i.e. small village Sedlec and midsized town Hluboká nad Vltavou, their budgetary policy, their stabilization effects and development projects implemented by them. Finally, in the sixth part, important correspondences and differences between these two municipalities are recorded.

This graduation thesis is dealing with changes in Budgetary allocation of taxes and its effect on economy in autonomous regional units since 1996. In first part I will characterize the competences of municipality, their authorities, possession and budget. Next their revenues, expenditures and changes in budgetary allocation of taxes. In second part I will analyze the structure and development of revenues and expenditures. In chosen municipalities since 1996 till 2008 and the Region of Central Bohemia since 2001 till 2008. In the end I will aim on results of chosen municipalities and region in separate year. The result of this work is review of effects on changes in Budgetary allocation of taxes mainly on tax incomes of municipality and the region and their management.

The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.

This diploma thesis evaluates models of territorial self-government funding from the view of delegated powers in the Czech republic. To reach this goal, thesis is divided into four separated chapters. First chapter defines the function of local government, its position in present system of public administration, explains terms like own powers, extended powers and delegated powers. Second chapter of the work introduces valid legal framework about territorial self-government funding and each particular type of municipal government financing as well. It contains analysis of revenues and expenditures of municipalities and regions in last ten years particulary from 2002 to 2011. It clarifies historical development and gives more information about possible future process of municipal budgets. Third chapter deals with specific fund so called "contribution of execution of state administration". The last fourth part introduces budgetary allocation of municipality taxes and revenues - all according to valid legislation. It includes various suggestions of legal amendments of the budgetary allocation of taxes and their positive and negative effects as well.

La thèse permet de démontrer que la comptabilité publique constitue un outil de contrôle de l’exécution du contrat administratif. Le droit de la comptabilité budgétaire constitue un outil de contrôle renouvelé de l’exécution du contrat administratif en ce qu’elle conditionne l’exécution financière et matérielle du contrat administratif. La comptabilité générale de l’Etat constitue quant à elle un nouvel outil de contrôle de l’exécution du contrat administratif en ce qu’il s’agit d’un instrument d’analyse financière du contrat administratif. / The thesis makes it possible to demonstrate that public accounting is a tool for monitoring the execution of the administrative contract. The law of budgetary accounting constitutes a tool of renewed control of the execution of the administrative contract in that it conditions the financial and material execution of the administrative contract. The general accounts of the State constitute a new tool for monitoring the execution of the administrative contract in that it is an instrument of financial analysis of the administrative contract.

In the beginning of 2020, the world was struck by the Covid-19 pandemic that inhibited many economies. Sweden was chosen because of its unique case when responding to the Covid-19 spread by applying an open policy in contrast to the implementation of total lockdowns.   The aim of this study is to explore the governmental budgetary responses to the Covid-19 pandemic in Sweden. To fulfil this aim, the study focuses on the multi-level governance relationships between different national and local actors in Sweden. In order to explore Sweden’s unique case, an inductive approach was carried out through netnography, mass-media analysis and document analysis in the period between January 31 and May 15. The theoretical frame of reference is based on multi-level governance and actor network theory.   The study concludes that technology as a non-human actor has played a vital role when enhancing collaborations between different actors such as government, regions, municipalities, companies and universities, in order to minimize the infection spread and economic consequences of Covid-19. The study is a basis for continued research on the unexplored topic of crisis management of Covid-19 in Sweden.