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Modernity and Timeliness – The Most Important Aspects of Hungarian Accounting in the First Half of the 20th Century

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  • Borbély, Katalin

Abstract

The purpose of the article is to present the most important aspects of the Hungarian accounting in the first half of the 20th century. Beyond the history of the profession, the study investigates (economic) historical and legislative processes because without their examination the significance of the professional information cannot be properly evaluated. The two issues examined as a priority are accounting organisation and the measurement of the financial position of companies. The examination is based on contemporary authors’ studies. Both aspects and their approaches are unambiguous and practice-oriented. No doubt the professional approach of the examined period was modern and timely.

Suggested Citation

  • Borbély, Katalin, 2019. "Modernity and Timeliness – The Most Important Aspects of Hungarian Accounting in the First Half of the 20th Century," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(3), pages 433-445.
    • Handle: RePEc:pfq:journl:v:64:y:2019:i:3:p:433-445
    DOI: https://doi.org/10.35551/PFQ_2019_3_7
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    References listed on IDEAS

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    1. E. Barbu & N. Farcane & A. Popa, 2010. "Looking for an Accounting Identity : The Case of Romania during the 20th Century," Post-Print halshs-00534741, HAL.
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    More about this item

    Keywords

    accounting history; Hungary; regulation; measurement of the financial position;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N01 - Economic History - - General - - - Development of the Discipline: Historiographical; Sources and Methods

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