THE OLDEST ACCOUNTING METHOD USED IN THE PAST IN THE CZECH LANDS: A CONTRIBUTION TO THE HISTORY OF ACCOUNTING

  • Slavickova, P.
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.
SGEM Research areas:
Year:
2017
Type of Publication:
In Proceedings
Keywords:
Accounting; the Middle Ages; Early Modern Period; History of Accounting; the Czech Lands
Volume:
17
SGEM Book title:
4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017
Book number:
2
SGEM Series:
International Multidisciplinary Scientific Conference on Social Sciences and Arts-SGEM
Pages:
373-380
Publisher address:
51 Alexander Malinov blvd, Sofia, 1712, Bulgaria
SGEM supporters:
Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
Period:
24 - 30 August 2017
ISBN:
978-619-7408-18-8
ISSN:
2367-5659
Conference:
4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017, 24 - 30 August 2017
DOI:
10.5593/sgemsocial2017/22/S08.050
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