Accounting in selected scientific and educational publications from the period of the Partitions
The aim of the article is to present scientific and didactic achievements of Polish accounting at the turn of the 19th century. The first part of the study addresses key issues in the development of accounting science and practice on Polish territory during the Partitions period. In the second part,...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2015-04-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0009.2921 |
| Summary: | The aim of the article is to present scientific and didactic achievements of Polish accounting at the turn of the 19th century. The first part of the study addresses key issues in the development of accounting science and practice on Polish territory during the Partitions period. In the second part, attention is focused on scientific achievements of J. Walicki, B. Wilmowski and P. Ciompa. The third part discusses the question of Polish accounting handbooks at the turn of the 19th century, as well as the state of accounting practice at that time and problems in the development of professional periodicals on Polish territory during the Partitions. The last part focuses on various perspectives on the nature of accounting in handbooks from the late 19th and early 20th century. The research method applied is literature study based on selected textbooks and scientific papers published in Polish language in the late 19th and early 20th centuries. The article provides a synthetic overview of the state of accounting knowledge and professional accounting periodicals on Polish soil during the Partitions, which had an impact on further development of accounting in Poland.
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| ISSN: | 1641-4381 2391-677X |