Accounting on Czech Noble Estates during the Agricultural Revolution

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Accounting on Czech Noble Estates during the Agricultural Revolution

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Accounting on Czech Noble Estates during the Agricultural Revolution

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

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

51

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

11

Strana od-do

81-91

Kód UT WoS článku

001415196300005

EID výsledku v databázi Scopus

2-s2.0-85216625833