EconPapers    
Economics at your fingertips  
 

The influence of the work of Luca Pacioli on the development of accounting in our country

Vliv díla Luca Pacioliho na vývoj účetnictví na našem území

Pavla Slavíčková

Český finanční a účetní časopis, 2019, vol. 2019, issue 3, 5-16

Abstract: The publication of Luca Pacioli's work in 1494 caused the turning point in the development of double-entry bookkeeping and supported its expansion from Italy to other European countries. The article takes into account the research on this topic and seeks parallels between development in the Czech lands and Western Europe in the early period of accounting history. Based on the heuristic research and regressive criticism of sources preserved in the Czech archives and libraries, the article claims that there are no evidences about the expansion of Paciolio's work or other prints on double-entry bookkeeping in the Czech lands, similar manuals published in the same period in our territory described another accounting system and there are also no proofs of using of double-entry bookkeeping in the real accounting practice. The pilot comparison with Poland showed similarities, suggesting an analogous development in the Central European area against to the countries of Western Europe.

Keywords: Double-entry accounting; History; Czech lands; Podvojné účetnictví; Dějiny; České země (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2019
References: View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.532.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.532.pdf (application/pdf)
free of charge

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:prg:jnlcfu:v:2019:y:2019:i:3:id:532:p:5-16

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.532

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().

 
Page updated 2021-05-04
Handle: RePEc:prg:jnlcfu:v:2019:y:2019:i:3:id:532:p:5-16