Estate accounting in the period of Enlightenment in Poland

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 63

Abstract

This paper presents the concept of estate accounting in Poland in the second half of the eighteenth century. In light of the study of historical sources it must be assumed that estate accounting, derived from chamber accounting, developed during the Enlightenment period. Estate accounting fulfilled the needs of efficient administration in landed estates which carried out agricultural, commercial and industrial activity. The term „government” used at that time includes many elements identical to the modern understanding of management accounting: measurement, monitoring and control, implementation of the owner’s objectives, and communication. The concept of managerial accounting of the second half of the eighteenth century is characterized by: 4) element of human resource management,5) incentive systems,6) optimization of organizational structures in terms of control and supervision,7) expectations of credibility and reliability of accounting records, 8) communicating processes, including extensive internal reporting. An important role was attributed to the planning procedures and the ethical principles formulated from the viewpoint of the owners of property (loyalty to superiors, diligence, prudence, high morals, and accuracy).

Authors and Affiliations

Mikołaj Turzyński

Keywords

Related Articles

Ujawnianie informacji w raportach społecznej odpowiedzialności Studium przypadku firm litewskich

Chociaż zjawisko społecznej odpowiedzialności przedsiębiorstw (CSR) jest szczegółowo rozpatrywane w badaniach zarówno litewskich, jak i zagranicznych autorów, to problemem jest jakość informacji przekazywanych w tych rap...

Konwergencja rachunkowości finansowej i rachunkowości zarządczej w Polsce w świetle badań ankietowych

Celem artykułu jest określenie stopnia konwergencji rachunkowości finansowej i rachunkowości zarządczej w przedsiębiorstwach w Polsce. Do zbadania stopnia konwergencji wykorzystano metodę sondażową z zastosowaniem kwesti...

Double-entry bookkeeping by Pacioli and his Italian followers in XVI–XVII century

The purpose of the article is to present the first textbook on double-entry bookkeeping and its impact on the development and popularization of accounting in Italy. The author of this work  Luca Pacioli – was an outsta...

Impact of fair value measurement of investment properties on operating profits of selected developers listed on Warsaw Stock Exchange

This article discusses the impact of measuring investment properties at fair value on operating profit of developers. The research covered five entities listed on the Stock Exchange in Warsaw for the years 2013-2017, whi...

Optimization of the break-even point for non-homogeneous products sales

Break-even point analysis is a classic management accounting tool. In the case of the sale of one product, the notion of the break-even point is well described in the literature, conceptually simple, and relatively easy...

Download PDF file
  • EP ID EP53606
  • DOI -
  • Views 117
  • Downloads 0

How To Cite

Mikołaj Turzyński (2011). Estate accounting in the period of Enlightenment in Poland. Zeszyty Teoretyczne Rachunkowości, 2011(63), -. https://europub.co.uk/articles/-A-53606