Accounting on Czech Noble Estates during the Agricultural Revolution
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15210%2F24%3A73626027" target="_blank" >RIV/61989592:15210/24:73626027 - isvavai.cz</a>
Result on the web
<a href="https://publications.aaahq.org/ahj/article-abstract/51/2/81/12604/Accounting-on-Czech-Noble-Estates-during-the?redirectedFrom=fulltext" target="_blank" >https://publications.aaahq.org/ahj/article-abstract/51/2/81/12604/Accounting-on-Czech-Noble-Estates-during-the?redirectedFrom=fulltext</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2308/AAHJ-2023-008" target="_blank" >10.2308/AAHJ-2023-008</a>
Alternative languages
Result language
angličtina
Original language name
Accounting on Czech Noble Estates during the Agricultural Revolution
Original language description
The paper follows Edwards’ findings published in AHJ in 2011 concerning the persistence of a simpler style of bookkeeping in practice instead of double-entry accounting, even in the period of growth of the capitalist mode of economy. The article supports the conclusion about the use of accounting for managerial purposes by examining the content of treatises written by members of the Puteani family, who fundamentally influenced accounting on noble estates in the Czech Lands during the agricultural revolution (the end of the eighteenth century-1870s. The paper describes the structure and essence of cameralist accounting, which replaced the older bookkeeping style and was preferred over double-entry accounting by landowners. It demonstrates that cameralist accounting became an integrated part of the reforms applied at Czech noble estates during the agriculture revolution due to its objectives which fully corresponded with the purposes of the owners for the management and development of their estates.
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
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
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
51
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
11
Pages from-to
81-91
UT code for WoS article
001415196300005
EID of the result in the Scopus database
2-s2.0-85216625833