Early Bookkeeping Handbooks from Central Europe: A Case Study of the Czech Lands

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Early Bookkeeping Handbooks from Central Europe: A Case Study of the Czech Lands

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Early Bookkeeping Handbooks from Central Europe: A Case Study of the Czech Lands

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

<a href="/cs/project/GA19-07805S" target="_blank" >GA19-07805S: Kamerální účetnictví v českých zemích</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Accounting Historians Journal

ISSN

0148-4184

e-ISSN

2327-4468

Svazek periodika

49

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

11

Strana od-do

91-101

Kód UT WoS článku

000938829800007

EID výsledku v databázi Scopus

2-s2.0-85165983454