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Development of cameral accounting in Czechia and abroad
[Vývoj kamerálního účetnictví u nás a v zahraničí]

Author

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  • Pavla Slavíčková

Abstract

Cameral accounting was primarily intended for budgetary organizations and before 1954 it was used in our country not only by public offices, but also by some enterprises and noble estates. The article is based on a series of research studies from Germany and Austria on the development of this accounting system and, based on the analysis of a wide range of primary sources, compares the chronology of cameral accounting and the characteristic of individual phases with the situation in our country. Although the Czech lands were part of the Habsburg state until 1918, the development of cameral accounting in our country differed in part from this line of development, both due to a time shift and especially due to the close connection with the needs of accounting practice.

Suggested Citation

  • Pavla Slavíčková, 2022. "Development of cameral accounting in Czechia and abroad [Vývoj kamerálního účetnictví u nás a v zahraničí]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2022(1), pages 21-34.
    • Handle: RePEc:prg:jnlcfu:v:2022:y:2022:i:1:id:571:p:21-34
    DOI: 10.18267/j.cfuc.571
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    More about this item

    Keywords

    Cameral accounting; Czechia; Development; Kamerální účetnictví; Česko; Vývoj;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • N00 - Economic History - - General - - - General

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