Cameral Accounting as a Part of Modernization Process of Financial Management in Czech Cities

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F20%3A73602283" target="_blank" >RIV/61989592:15210/20:73602283 - 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
Cameral Accounting as a Part of Modernization Process of Financial Management in Czech Cities
Original language description
Cameral accounting is the specific accounting technique designed especially for the budgetary organizations. It was used in the area of the Czech Republic from the end of the 19th century to the mid-20th century. The contribution focuses on the accounting of the municipal governments in the mentioned period; describes structure and principles of two main accounting books: journal and ledger; and declares cameral accounting technique as a crucial part of modernisation process of the municipal governments in the Czech cities. As a research method was used the historical analyse of original sources, accounting records, legislation, and textbooks preserved in archives from the past. The statements are based on investigation of the group of cities in the Czech borderland made by Petr Cais (2006) and in Olomouc district.
Czech name
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Czech description
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Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
KNOWCON 2020: Knowledge in Economics and Management. Conference Proceedings
ISBN
978-80-244-5798-7
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
201-207
Publisher name
Univerzita Palackého v Olomouci
Place of publication
Olomouc
Event location
Olomouc
Event date
Nov 12, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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