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

Katalin Borbély

Public Finance Quarterly, 2019, vol. 64, issue 3, 433-445

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.

Keywords: accounting history; Hungary; regulation; measurement of the financial position (search for similar items in EconPapers)
JEL-codes: M41 N01 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://unipub.lib.uni-corvinus.hu/8689/ (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pfq:journl:v:64:y:2019:i:3:p:433-445

DOI: 10.35551/PFQ_2019_3_7

Access Statistics for this article

More articles in Public Finance Quarterly from Corvinus University of Budapest Contact information at EDIRC.
Bibliographic data for series maintained by Adam Hoffmann ().