Puteani Cameral Accounting

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Puteani Cameral Accounting

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Puteani Cameral Accounting

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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

Počet stran výsledku

5

Strana od-do

425-429

Název nakladatele

Univerzita Palackého v Olomouci

Místo vydání

Olomouc

Místo konání akce

Olomouc

Datum konání akce

6. 9. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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