„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
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