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Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy)

Identifikace etap vydávání odborného účetního časopisu (Mezníky vydávání časopisu Účetní listy)

Vladimír Zelenka

Český finanční a účetní časopis, 2015, vol. 2015, issue 2, 70-94

Abstract: This paper is focused on identification of publication periods of Účetní listy, the first accounting journal in Czech language. Analysis of all published 40 volumes (i.e. 1.174 articles) comprises both bibliographic and content sections. There were recognized following periods: Period of Pazourek's Účetní listy (and Archiv), period of Účetní listy edited by Fuksa and period of Podnikové početnictví. Pazourek's period (1900-1914) is characterized by almost exclusively authorship of Pazourek, by prevalence of articles focused on accounting. Fuksa's period (1933-45) represents prevalence of tax oriented articles Podnikové početnictví period (1946-49) is characterized by return to the articles on accounting topic. There was identified also transitional period between Pazourek's and Fuksa's periods (1923-33) where were combined the characteristics of both mentioned periods.

Keywords: Účetní listy; Accounting Journal; Josef Pazourek; Josef Fuksa; Účetní časopis (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.18267/j.cfuc.444

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