Claire Madl.
Obsahuje bibliografické odkazy
This paper analyses the role and position of Vienna, capital city of the Habsburg monarchy, as far as the Prague book market is concerned and compares this ...position to other important centers providing Bohemia with books (Saxony and South Germany). It so intends to question the existence of the Habsburg monarchy as a cultural ensemble. Several booksellers who settled in Prague during the second half of the 18th century learned their profession in Vienna and many of them referred to Trattner as a model of entrepreneurship. Prague booksellers had nevertheless more regularly business relations (thanks to commissioners) with Leipzig than with Vienna. The overwhelming majority of the books they imported were printed in Saxony and northern Germany. Vienna’s weigh as a book provider increased at the very end of the century only. The paper gives a short comparative insight about the situation in Moravia to highlight the peculiarities of Bohemia’s situation within the Habsburg monarchy.
The aim of the article is to explain the transformation of accounting with reference to two Moravian cities, Olomouc and Uničov, between the mid-18th and 19th centuries. The article summarizes the ...concept of cameralism, the practical reasons for accounting reforms at the central level of the monarchy, and the beginnings of cameral accounting in the second half of the 18th century. The first legislation on the introduction of cameral accounting in municipal government dates from 1768; however, even after that year and indeed until 1922, individual cities continued to have a major influence on the specific form of accounting they used. Although sources from the end of the 18th and the first half of the 19th century are preserved only fragmentally, the main change in Olomouc and Uničov, as well as in towns in the Czech borderland studied by Petr Cais, happened around 1850, when the cities started accepting printed forms that remained in use for almost a century. In 1922, binding rules for accounting and cash desk service were published, but this had little effect on the accounting records of Olomouc and Uničov. Their journals and main accounting books maintained approximately the same form and structure regardless of this turning point. Neither did they reflect the various changes in the political system of the Czech state, up until the end of World War II. From this point of view, the cameral accounting technique designed by Enlightenment economists can be seen as a fundamental contribution to the modernization of accounting in our territory.
