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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

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • 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