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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

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

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

7

Strana od-do

201-207

Název nakladatele

Univerzita Palackého v Olomouci

Místo vydání

Olomouc

Místo konání akce

Olomouc

Datum konání akce

12. 11. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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