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  • Although accounts can seem to many only as a difficult to interpret series of numbers, the discussion of the connection between the technique of accounting and the socio-economic advancement of society will apparently never end. The centre of this discussion is the claim that the emergence and development of the technique of double-entry bookkeeping are closely tied to the needs of the capitalist system of economy in the sense of the necessity of a rationalization of the processes. The chapter discusses this issue in the context of cultural exchange in the Czech lands before 1800.
  • Although accounts can seem to many only as a difficult to interpret series of numbers, the discussion of the connection between the technique of accounting and the socio-economic advancement of society will apparently never end. The centre of this discussion is the claim that the emergence and development of the technique of double-entry bookkeeping are closely tied to the needs of the capitalist system of economy in the sense of the necessity of a rationalization of the processes. The chapter discusses this issue in the context of cultural exchange in the Czech lands before 1800. (en)
Title
  • The Double-Entry Accounting System Before 1800 as an Example of a Cultural Transfer Failure
  • The Double-Entry Accounting System Before 1800 as an Example of a Cultural Transfer Failure (en)
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  • The Double-Entry Accounting System Before 1800 as an Example of a Cultural Transfer Failure
  • The Double-Entry Accounting System Before 1800 as an Example of a Cultural Transfer Failure (en)
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  • RIV/61989592:15210/14:33150907!RIV15-MSM-15210___
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  • 12307
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  • RIV/61989592:15210/14:33150907
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  • cultural exchange; double-entry accounting; Weber; history of accounting; bookkeeping (en)
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  • [34ACCACDD563]
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  • Opava
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  • Processes of Cultural Exchange in Central Europe, 1200-1800
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  • Slavíčková, Pavla
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  • Slezská univerzita v Opavě
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  • 978-80-7510-128-0
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  • 15210
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