Puteani Cameral Accounting

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F18%3A73588392" target="_blank" >RIV/61989592:15210/18:73588392 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Puteani Cameral Accounting
Original language description
With respect to the development of accounting techniques in the Czech lands in the past the paper concentrates on cameral accounting, which practically made a bridge in accounting practice between an unique administrative bookkeeping, that was used in the Czech lands during the Middle Ages and Early Modern Period instead of single accounting, and double-entry accounting, which came to these region no early then at the end of the 19th century. Cameral accounting widespread in the Central Europe probably under the influence of Habsburg monarchy and existed in lot of mutations; especially in the Czech lands became the most popular one of them called after the name of their inventors ʻPuteani cameral accountingʻ. Based on the original resources from the period of the 18th and the beginning of the 19th century, the manuals written by the members of Puteani family and contemporary accounting records, the aim of the paper is to explain the nature of Puteani cameral accounting and describe development of this accounting technique.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Knowledge for Market Use 2018: Public Finances in the Background of Sustainable Development
ISBN
978-80-244-5392-7
ISSN
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e-ISSN
neuvedeno
Number of pages
5
Pages from-to
425-429
Publisher name
Univerzita Palackého v Olomouci
Place of publication
Olomouc
Event location
Olomouc
Event date
Sep 6, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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