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

„Miesięcznik dla buchalteryi” – pierwsze polskie czasopismo fachowe z zakresu księgowości
„Miesięcznik dla buchalteryi” – the first Polish professional journal in the field of bookkeeping

Author(s): Anna Olewnik
Subject(s): Economy, National Economy, ICT Information and Communications Technologies
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: bookkeeping; history of the accounting; periodicals; bookkeeper; „Miesięcznik dla buchalteryi”

Summary/Abstract: The aim of the article is to present the first Polish professional journal in the field of bookkeeping published 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 addressed 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.

  • Issue Year: 2018
  • Issue No: 97
  • Page Range: 179-202
  • Page Count: 24
  • Language: Polish