„Miesięcznik dla buchalteryi” – the first Polish professional journal in the field of bookkeeping

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 97

Abstract

The aim of the article is to present the first Polish professional journal in the field of bookkeeping pub- lished in Lviv in the 19th century, which was the source of knowledge for the accountants of that time. As a research method, critical analysis of source materials and literature of the subject has been used. The article discusses the layout, structure and content of the journal, making a division into two sections: bookkeeping and trade skills. Analysis of chosen articles allows identification of accounting issues ad- dressed in that period and the recipients of the journal. The content of the journal is discussed in the context of socio-economic changes in Galicia at the turn of the 19th century.<br/><br/>

Authors and Affiliations

Anna Olewnik

Keywords

Related Articles

Evaluation of the usefulness of international and national auditing standards in the study of accounting information systems

The intensive development of information technologies nowadays has led to the fact that accounting information systems are much more advanced than traditional nominal ledger systems, sales manage-ment systems or warehous...

Disclosure of risk areas and factors in the reports on the activities of listed companies – observations regarding changes in legal regulations

The aim of the paper is to present the results of empirical research on the changes in the scope of risk disclosures, expected in the year 2017 as a result of significant changes in accounting regulations. The results of...

Model oceny dojrzałości rachunku kosztów w szpitalu – koncepcja i empiryczne wykorzystanie

Jakość informacji kosztowych zależy od szczegółowych rozwiązań rachunku kosztów, określonych w artykule jako jego dojrzałość. W szpitalach publicznych informacje kosztowe są wykorzystywane do celów sprawozdawczych, zarzą...

Accounting policies as an instrument affecting the financial statements

Accounting policy is a document describing accounting principles adopted and followed in practice by an enterprise. Accounting law allows entities to choose among the permitted options for the presentation and valuation...

Download PDF file
  • EP ID EP346212
  • DOI 10.5604/01.3001.0012.0382
  • Views 105
  • Downloads 0

How To Cite

Anna Olewnik (2018). „Miesięcznik dla buchalteryi” – the first Polish professional journal in the field of bookkeeping. Zeszyty Teoretyczne Rachunkowości, 2018(97), 179-201. https://europub.co.uk/articles/-A-346212