Early Bookkeeping Handbooks from Central Europe: A Case Study of the Czech Lands
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F22%3A73611326" target="_blank" >RIV/61989592:15210/22:73611326 - isvavai.cz</a>
Result on the web
<a href="https://publications.aaahq.org/ahj/article-abstract/49/2/91/405/Early-Bookkeeping-Handbooks-from-Central-Europe-A?redirectedFrom=fulltext" target="_blank" >https://publications.aaahq.org/ahj/article-abstract/49/2/91/405/Early-Bookkeeping-Handbooks-from-Central-Europe-A?redirectedFrom=fulltext</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2308/AAHJ-19-021" target="_blank" >10.2308/AAHJ-19-021</a>
Alternative languages
Result language
angličtina
Original language name
Early Bookkeeping Handbooks from Central Europe: A Case Study of the Czech Lands
Original language description
This article examines two bookkeeping handbooks from the Czech Lands written by Jan Brtvín of Ploskovice and Mikuláš Artemisius Černobýl, both published in the sixteenth century. The main principles of the bookkeeping process are described, and the relationship between the handbooks and contemporary accounting practices in the Czech Lands is explained. These handbooks are also compared with similar handbooks written by Heinrich Schreiber Grammateus, Johann Gottlieb, and Anzelm Gostomski from Leżenic that were issued in neighboring countries with close economic and political connections to the area under research. The results demonstrate a different character from the early bookkeeping handbooks published at the time in Germany, while there are a great deal of similarities with the handbooks from Poland. This article argues that the style of bookkeeping presented in the Czech and Polish handbooks was designed to organize internal estate affairs and its purpose was primarily to control, not to measure.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
<a href="/en/project/GA19-07805S" target="_blank" >GA19-07805S: Cameral Accounting in the Czech Lands</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Accounting Historians Journal
ISSN
0148-4184
e-ISSN
2327-4468
Volume of the periodical
49
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
11
Pages from-to
91-101
UT code for WoS article
000938829800007
EID of the result in the Scopus database
2-s2.0-85165983454