title: The development of Cameral Accounting Theory
metadata.name: dc.contributor.author
metadata.value: Lvova, Dina A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2019-05-08T18:33:25Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2019-05-08T18:33:25Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2016-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Lvova D. A. The development of Cameral Accounting Theory. St Petersburg University Journal of Economic Studies, 2016, issue 1, pp. 56 - 79.
metadata.lang: en_GB
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/15490
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article examines the history and theory of one of the most popular and influential accounting concepts — cameral accounting. This concept (also called a model, theory or paradigm), broadly accepted until the end of the 18th century and still in use in the public sector, has not been thoroughly studied.
  There are very few publications investigating this concept, so the scale and importance of cameralism for the development of accounting theory is not yet realized. The article reviews the circumstances surrounding the creation and content of the first theory of cameral accounting by 18th century Austrian author Puehberg. This study is guided by historical research on the reform of the Austrian state and some publications on cameral accounting in modern domestic and foreign language literature. The comparative analysis of cited sources helps to formulate a new understanding of this theory and its role in the development of accounting. The theory of cameral accounting is considered in the article as part of the doctrine of cameralism; in this sense, the article illustrates the relationship between economic theories and theories of accounting. Refs 47. Figs 2. Tables 1.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: St Petersburg University Journal of Economic Studies;Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: cameral accounting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: accounting theory
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: history of accounting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: cameralism
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Puehberg
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The development of Cameral Accounting Theory
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 56-79.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/15490/1/56-79.pdf
resources.format: Adobe PDF
resources.size: 410,4 kB