Economics at your fingertips  

Development of cameral accounting in Czechia and abroad

Vývoj kamerálního účetnictví u nás a v zahraničí

Pavla Slavíčková

Český finanční a účetní časopis, 2022, vol. 2022, issue 1

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.

Keywords: Cameral accounting; Czechia; Development; Kamerální účetnictví; Česko; Vývoj (search for similar items in EconPapers)
JEL-codes: M4 N00 (search for similar items in EconPapers)
Date: 2022
References: View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (text/html) (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:

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

DOI: 10.18267/j.cfuc.571

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 2022-10-29
Handle: RePEc:prg:jnlcfu:v:2022:y:2022:i:1:id:571