Scholarly record
THE OLDEST ACCOUNTING METHOD USED IN THE PAST IN THE CZECH LANDS: A CONTRIBUTION TO THE HISTORY OF ACCOUNTING
Abstract
Although the Czech Lands (Bohemia, Moravia, Silesia) have an immense amount of accounting records preserved from the Middle Ages and Early Modern Times, historians continue to disagree about which accounting system was used. Prior research indicates that unlike in the countries of Western Europe in particular, double-entry bookkeeping was not in use in the Czech Lands in the given period of time. While some authors support, in line with the neighbouring states, the view that it was single-entry bookkeeping, others are of the opinion that it was cameralistic accounting since the Czech Lands were part of the Habsburg Monarchy. Based on a historical analysis of contemporary accounting records and other sources, the paper aims to establish the form the accounting records preserved in the Czech Lands had from the Middle Ages and Early Modern Times and, specifically, what accounting technique was employed.
Publication Impact Profile
Publication details
ReferencesPending
Structured references will appear here after the reference import pass. The count is preserved now so the scholarly record is not incomplete.
View or Download full articleAccess options
SWS access login
Login as SWS Scientific CommitteeLogin as SWS Scientific PartnerLogin as SWS AuthorAuthors and approved SWS contributors will read and export their own linked papers after identity matching by SWS profile, email and SGEM GlobalID.
For librarian assistance: [email protected]
Purchase Instant Access
- Article can be downloaded after successful payment.
- Article may be used according to SWS library access terms.
- Article cannot be redistributed.